Pensions Act 2008

90DirectorsE+W+S
This section has no associated Explanatory Notes

(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.