For purposes of the benefits code, director means (ITEPA 2003, s. 67(1)):

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

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

in relation to a company whose affairs are managed by the members themselves, a member of the company,

and includes any person (sometimes known as a ‘deemed director’) in accordance with whose directions or instructions the directors of the company (defined as above) are accustomed to act.

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