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13.—(1) Sub-paragraphs (2) and (3) apply for the interpretation of paragraphs 4 to 11.
(2) For the purposes of paragraphs 4 and 5 a reference to a connected undertaking of the society is to an undertaking which is a connected undertaking at the time the services were rendered, and for the purposes of paragraph 7 is a reference to a connected undertaking immediately before the loss of office as director.
(3) The following definitions apply—
(a)“pension scheme” has the meaning assigned to “retirement benefits scheme” by section 611 of the Income and Corporation Taxes Act 1988(1);
(b)“retirement benefits” has the meaning assigned to “relevant benefits” by section 612(1) of that Act.
(4) In paragraphs 8 and 9, references to a person being “connected” with a director, and to a director “associated with” a body corporate, shall be construed in accordance with section 70 of the Act.
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