588Meaning of “employee” and “ex-spouse”U.K.
(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;
“ex-spouse” means a party to a marriage which has been dissolved or annulled and, in relation to any person, means the other party to a marriage with that person which has been dissolved or annulled.
(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.