Part 9Pension income

Chapter 6Approved retirement benefits schemes

Interpretation etc.

588Meaning of “employee” and “ex-spouse”

1

In this Chapter—

  • “employee”—

    1. a

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

    2. 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.