"approved retirement fund" has the meaning assigned to it by section 784A;
"approved minimum retirement fund" has the meaning assigned to it by section 784C;
"close company" has the same meaning as in section 430;
"connected person" has the same meaning as in section 10;
"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 single director or similar person, that director or person, (iii) in relation to a body corporate the affairs of which are managed by the members themselves, a member of the body corporate, and includes any person who is or has been a director;
"earnings limit" shall be construed in accordance with section 790A;
"employee", in relation to a body corporate, includes any person taking part in the management of the affairs of the body corporate who is n
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