Part 1Pension scheme membership for jobholders
Chapter 8Application and interpretation
Workers
90Directors
(1)
A person who holds office as a director of a company is not, by virtue of that office or of any employment by the company, a worker for the purposes of this Part, unless—
(a)
the person is employed by the company under a contract of employment, and
(b)
there is at least one other person who is employed by the company under a contract of employment.
(2)
In this section, “company” includes any body corporate.