Income Tax (Earnings and Pensions) Act 2003

628 Interpretation

(1) In this Chapter—

• “employee”—

  (a)

  includes a person who is to be, or has been, an employee, and

  (b)

  in relation to a company, includes any officer or director of the company and any other person taking part in the management of the affairs of the company;

• “exempt approved scheme” has the meaning given in section 592(1) of ICTA;

• “relevant statutory scheme” has the meaning given in section 611A(1) of ICTA.

(2) For the purposes of the definition of “employee” in subsection (1), “director”, in relation to a company, includes—

(a) in the case of a company the affairs of which are managed by a board of directors or similar body, a member of that board or body,

(b) in the case of a company the affairs of which are managed by a single director or similar person, that person,

(c) in the case of a company the affairs of which are managed by the members themselves, a member of that company,

and includes a person who is to be or has been a director.

(3) If section 623 applies to a payment made out of funds which are or have been held for the purposes of a relevant statutory scheme established under a public general Act, any reference in this Chapter to an employee includes references to a person who holds an office, to a person who is to hold an office and to a person who has ceased to hold an office.

This is without prejudice to subsection (1).

(4) For the purposes of subsection (3) “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.