For the purposes of this Chapter references to "employer" and "employee", in the context of a pension scheme or employees' share scheme, shall be read as if a director of a company were employed by it.
Section 676: Application of provisions to directors
Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 18: Acquisition by limited company of its own shares — Chapter 1: General provisions
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