Paragraph 9
For the purposes of this Schedule, a person is employed by an undertaking if they are—
(a)
an employee of the undertaking,
(b)
an owner manager of the undertaking,
(c)
a partner in the undertaking.
For the purposes of this Schedule, a person is employed by an undertaking if they are—
an employee of the undertaking,
an owner manager of the undertaking,
a partner in the undertaking.