Part 9Pension income
Chapter 6Approved retirement benefits schemes
Interpretation etc.
588Meaning of “employee” and “ex-spouse”
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;
- a
“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.