Section 142(4)

For subsection (6) substitute— For the purposes of this section, an individual has a current connection with an undertaking if, at the time in question, the individual is— concerned in the management or control of the undertaking, or employed by, or otherwise working for, the undertaking.

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Source: legislation.gov.uk · retrieved 2026-07-30 · Text as consolidated on 2026-04-29; changes after this date are not shown.