HC Deb 14 December 1949 vol 470 c276W
Mr. Edgar Granville

asked the Minister of National Insurance whether a person employed as managing director under a minute of the board of directors or under a service agreement is regarded as self-employed, or otherwise, under his regulations.

Mr. J. Griffiths

The question whether, in any particular case, a managing director of a company is an employed or self-employed person for the purposes of the National Insurance Act can only be determined by reference to the conditions under which he works for the company, including the terms of his appointment by the board and any written agreement between the director and the company. It is not possible to give a general ruling.