(a) In this section -
''appropriate percentage'', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
"emoluments" means emoluments to which Chapter 4 of Part 42 applies or is applied, but does not include -
(i) emoluments paid directly or indirectly by a body corporate (or by any person who would be regarded as connected with the body corporate) to a proprietary director of the body corporate or to the spouse, civil partner, child or child of the civil partner of such a proprietary director, and
(ii) emoluments paid directly or indirectly by an individual (or by a partnership in which the individual is a partner) to the spouse, civil partner, child or child of the civil partner of the individual;
"director" means -
(i) in relation to a body corporate the affairs of which are managed by a board of directors or similar body, a member of that board or body,
(ii) in relation to a body corporate the affairs of which are managed by a
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