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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 548

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Status:

Point in time view as at 13/06/2003.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 548 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

548Minor definitionsU.K.
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(1)In this Chapter—

  • director” means—

    (a)

    in relation to a company whose affairs are managed by a board of directors or similar body, a member of that body,

    (b)

    in relation to a company whose affairs are managed by a single director or similar person, that director or person, and

    (c)

    in relation to a company whose affairs are managed by the members themselves, a member of the company, and

    includes any person in accordance with whose directions or instructions the directors of the company (as defined in paragraphs (a) to (c)) are accustomed to act and a person who is to be, or has ceased to be, a director (as so defined);

  • employee” includes a person who is to be or has been an employee;

  • shares” includes stock;

  • “the employee offer” and “the public offer” have the meanings given by section 544(1).

(2)For the purposes of subsection (1) a person is not to be regarded as a person in accordance with whose directions or instructions the directors of the company are accustomed to act merely because the directors act on advice given by that person in a professional capacity.

(3)References in this Chapter—

(a)to the employment, in relation to an employee, are to the employment of that employee, and

(b)to the office, in relation to a director, are to the office of that director.

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