PART 1PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
CHAPTER 7APPLICATION AND INTERPRETATION
Workers
Directors72
(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.