The general definition of ‘director’ is not exhaustive. The Companies Act 2006 (CA 2006) provides that the term director includes any person occupying the position of director, by whatever name called. Thus, it includes both executive and non-executive directors (NEDs). NEDs generally: • have no executive authority • play a critical part in the corporate governance of the company, and • are not employees of the company For

Non-executive directors A director is an ‘office holder’. It will be a question of fact whether a director is also: • an employee, eg within the meaning of section 230(1) of the Employment Rights Act 1996 (ERA 1996) • a worker, eg within the meaning of ERA 1996, s 230(3)(b) There is no legal definition of ‘non-executive director’, but it is usually taken to mean a director who is not involved in the day-to-day operations of the company, but is responsible for monitoring executive activity and contributing to the development of strategy. A non-executive director will not usually fall within the definition of employee for most employment purposes. However, a non-executive director may fall within the definition of ‘worker’, eg under ERA 1996, s 230(3)(b). For further information, see: • Practice Notes: Key concepts and Worker status—Other persons with worker status • the drafting notes to Precedent: Letter—non-executive director appointment Gender pay gap reporting obligations The gender pay gap reporting obligations

The Allotment Acts The legislative provisions governing allotments can be found in the Small Holdings and Allotments Acts of 1908 and 1926 (SHAA 1908 and SHAA 1926), and the Allotments Acts of 1922, 1925 and 1950 (AA 1922, AA 1925 and AA 1950). The following Acts also include provisions which govern allotments: • Local Government, Planning and Land Act 1980 • Occupiers’ Liability Act 1957 • Localism Act 2011 For the purposes of this Q&A, we have concentrated on the Allotment Acts. What is a statutory allotment? A statutory allotment is a site which a local authority has acquired for allotment

The provisions relating to notices of sums in arrear (NOSIAs) are set out in sections 86B–86D of the Consumer Credit Act 1974 (CCA 1974). CCA 1974, s 86B covers NOSIAs under fixed-sum credit agreements etc and CCA 1974, s 86C covers NOSIAs under running-account credit agreements. CCA 1974, s 86B(1) applies where at any time (emphasis added) the following conditions are satisfied— • that the debtor or hirer under an applicable agreement is required to have made at least two payments under the agreement before that time

The National Police Records (Recordable Offences) Regulations 2000, SI 2000/1139, reg 3 provides that details of convictions, cautions, and arrests will be recorded in national police records if it concerns any offences punishable with imprisonment or if it concerns offences listed in the National Police Records (Recordable Offences) Regulations 2000, SI 2000/1139, Sch. See Commentary:

Although unregistered land, by its nature, is not registered at HM Land Registry and therefore a charge cannot be entered against the title, where unregistered land is transferred the buyer will be made subject to any registered charges. The Land Charges Act 1972 (LCA 1972) governs the classes of charge which can be registered in this way, and includes legal charges and general equitable charges. LCA 1972 requires the Land Charges Department to keep a register of land charges, among other things. The primary purpose is to protect the interests of persons in unregistered land. A creditor is therefore able to register

A neighbourhood development plan is defined by section 38A Planning and Compulsory Purchase Act 2004 (PCPA 2004) as a plan 'which sets out policies (however expressed) in relation to the development and use of land in the whole or any part of a particular neighbourhood area specified in the plan'. It is of the essence of neighbourhood plans that although they are made by the local planning authority (LPA) they are drawn up by the local community for the neighbourhood area they concern. It has therefore been necessary for the legislation to get to grips with what is to be regarded as a local community for the purpose of such areas and such plans. The approach taken, most notably by section 116 of the Localism Act 2011 (LA 2011), has been to empower parish councils (sometimes called town councils) to prepare neighbourhood development

Section 20 of the Party Wall etc. Act 1996 defines the building owner as: an owner of land who is desirous of exercising rights under this Act Successors in title to the owner are not referred to here and this may have the effect of making the award personal. The Act does not contain any mechanism providing for the assignment of party wall awards. Although the issue does not appear to have been tested in court, accepted prudent practice is to treat the

This Q&A deals with periodical payments relating to an award of damages by the court in a personal injury case or another type of award made further to a court order. Section 1 of the Inheritance Tax Act 1984 (IHTA 1984) imposes an inheritance tax charge on the value of a transfer

The Trusts (Recognition) Act Gibraltar 1989 incorporated the provisions of the Hague Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition (Convention) into its domestic law. The Convention includes provision for the recognition of the governing law chosen by the settlor of a trust. If

The legatees of an estate are not entitled to receive a distribution whilst the estate is in administration. While the estate is being administered, no beneficiary, whether under the deceased's Will or intestacy, has any proprietary interest in any particular asset comprised in the unadministered estate and the beneficiary's entitlement during that period is the right to require the deceased's estate to be duly

The answer to this question will depend upon the nature of the authority involved. The Town and Country Planning General Regulations 1992, SI 1992/1492 make provision for an interested planning authority to determine planning applications in relation to land it owns, or developing by that authority alone or jointly (Regulation 3). Under Regulation 4, where the development would normally be determined by a different body, this exception will only apply if the interested planning authority intends to carry out the development or do so jointly with others. The provision replaced one that had caused considerable litigation in relation to allegations