# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 13: Interpretation

Extent: N.I.

(1) The following applies for the interpretation of this Part.
(2) A reference to a subsidiary undertaking of the company—
(a) in relation to a person who is or was, while a director of the company, a director also, by virtue of the company's nomination (direct or indirect) of any other undertaking, includes (subject to the following head) that undertaking, whether or not it is or was in fact a subsidiary undertaking of the company, and
(b) for the purposes of paragraphs 1 to 7. . . is to an undertaking which is a subsidiary undertaking at the time the services were rendered, and for the purposes of paragraph 8 to a subsidiary undertaking immediately before the loss of office as director.
(3) The following definitions apply—
(a) “pension scheme” has the meaning assigned to “retirement benefits scheme” by section 611 of the Income and Corporation Taxes Act 1988;
(b) “retirement benefits” has the meaning assigned to “relevant benefits” by section 612(1) of that Act.
(4) References in this Part to a person being “connected” with a director, and to a director “controlling” a body corporate, shall be construed in accordance with Article 354.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/6/paragraph/13 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-6/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.