Emoluments

includes in relation to any office or (a) all salaries fees wages all provision or payment as the case may be in respect of living or other accommodation entertainment utilities domestic or other services and other benefits perquisites and facilities whatsoever (whether or not similar to any of the foregoing and whether in money or otherwise); and(b) without prejudice to the provisions of section 13 all sums paid to any person by an employer in respect of expenses whether reimbursable or not;(c) all annuities pensions superannuation or other allowances payable in respect of past services in any office or employment of profit whether legally due or voluntary and including lump sums paid in commutation or in lieu of a pension or other periodical superannuation payment and any payment of money made or other valuable consideration given to any person being the holder or past holder of any office or employment of profit in consideration for or otherwise in connection with the termination of the holding of that office or employment (otherwise than by death) or any change in its nature or terms or any undertaking given by that person as to his future conduct whether the payment is made to that person or to his relative or dependant (in which case it shall retreated as made to that person unless he is dead when it shall be treated as made to the recipient thereof);- The Income Tax Act 1955