Pensions (No. 2) Act (Northern Ireland) 2008

Directors
This section has no associated Explanatory Notes

72.—(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.