Income Tax (Earnings and Pensions) Act 2003

588Meaning of “employee” and “ex-spouse”
This section has no associated Explanatory Notes

(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.