Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 9 Pension income

Chapter 6 Approved retirement benefits schemes

Interpretation etc.

588 Meaning of “employee” and “ex-spouse”

(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;

• “ex-spouse” means a party to a marriage which has been dissolved or annulled and, in relation to any person, means the other party to a marriage with that person which has been dissolved or annulled.

(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.