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(a) who is a director within the meaning of section 116, or

(b) to whom section 1017 applies and whose spouse to whom section 1017 or 1031C applies and whose spouse or civil partner is a director within the meaning of section 116,

(1) This Chapter shall apply in relation to unincorporated societies , public bodies and other bodies as it applies in relation to bodies corporate and, in connection with this Chapter, the definition of “control” in section 116(1) shall, with the necessary modifications, also so apply.

(b) where a partnership carrying on any trade or profession has control over a body corporate to which this Chapter applies (“control” being construed for this purpose in accordance with the definition of that term in section 116(1))—

“director” has the same meaning as in section 116;

"director", in relation to a company, has the same meaning as in section 116, and includes any person within section 433(4);

(3) Where the employer is a body of persons, the secretary of the body or other officer (by whatever name called) performing the duties of secretary shall be deemed to be the employer for the purposes of this section, and any director (within the meaning of section 116) of a body corporate (including a company), or person engaged in the management of that body corporate, shall be deemed to be a person employed.

but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on 5 April 31 December in the tax year—