Acts Online
GT Shield
"officer"

in relation to—

(a) a corporation, means any manager or secretary thereof, whether or not such manager or secretary is also a member of the corporation;
(b) a company, means a prescribed officer as defined in section 1 of the Companies Act;

[Definition, paragraph (b), substituted by section 224, item 1(f) of Schedule 3(A), of Notice No. 421 dated 9 April 2009]