Section 139(6)

In subsection (5)— “relevant benefits” means any pension, lump sum, gratuity or other like benefit given or to be given on retirement or on death or in anticipation of retirement or, in connection with past service, after retirement or death; and “employee” shall be read as if a director of a company were employed by it.

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Source: legislation.gov.uk · retrieved 2026-09-04