Part 9Pension income
Chapter 13Return of surplus employee additional voluntary contributions
628Interpretation
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
“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.