548 Minor definitions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

548  Minor definitions

(1)     In this Chapter—

“director” means—

(a)     in relation to a company whose affairs are managed by a board of directors or similar body, a member of that body,

(b)     in relation to a company whose affairs are managed by a single director or similar person, that director or person, and

(c)

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