The Agricultural Marketing (Northern Ireland) Order 1982

6.  In this Schedule—N.I.

  • “emoluments”, in relation to a member or a person in the employment of the board, includes fees and percentages, any sums paid by way of expenses allowance in so far as those sums are charged to United Kingdom income tax and the estimated money value of any other benefits received by him otherwise than in cash;

  • “subsidiary” means a body corporate in which the board holds more than half in nominal value of the equity share capital.