[554AD Section 554AA: meaning of “director”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554AD  Section 554AA: meaning of “director”]

[(1)     For the purposes of section 554AA(1)(e) “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

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