{
  "url": "https://openlegislation.uk/pensions-no-2-act-northern-ireland-2008/section-72",
  "json_url": "https://openlegislation.uk/pensions-no-2-act-northern-ireland-2008/section-72.json",
  "legislation": "nia/2008/13",
  "legislation_title": "Pensions (No. 2) Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/pensions-no-2-act-northern-ireland-2008",
  "path": "section/72",
  "kind": "section",
  "number": "72",
  "heading": "Directors",
  "text": "(1) A person who holds office as a director of a company is not, by virtue of that office or of any employment by the company, a worker for the purposes of this Part, unless—\n(a) the person is employed by the company under a contract of employment, and\n(b) there is at least one other person who is employed by the company under a contract of employment.\n(2) In this section, “company” includes any body corporate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 72 in operation at 30.6.2012 by S.R. 2012/266, art. 2, Sch. Pt. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/13/section/72",
    "retrieved_at": "2026-10-29T20:21:20.497944+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}