# Corporation Tax Act 2009, Section 1002: “Employment”

Extent: E+W+S+N.I.

(1) This section explains how references in this Part to employment (and related expressions) are to be read.
(2) “Employment” includes a former or prospective employment.
(3) References to employment by a company include references to holding an office with that company.
(4) Members of a company whose affairs are managed by its members are treated as holding an office with the company.
(5) See also sections 1007A(2), 1015B(2), 1025B(2) and 1030B(2) (deemed employment for the purposes of Chapters 2, 3, 4 and 5 of certain employees of overseas companies who work for companies in the UK).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1002 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1002
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.