Part 18 U.K.Acquisition by limited company of its own shares

Modifications etc. (not altering text)

Chapter 1U.K.General provisions

Supplementary provisionsU.K.

676Application of provisions to directorsU.K.

For the purposes of this Chapter references to “employer” and “employee”, in the context of a pension scheme or employees' share scheme, shall be read as if a director of a company were employed by it.