Section 109B(9) M1 of the Social Security Administration (Northern Ireland) Act 1992 (penalty as alternative to prosecution: colluding employers etc) is amended as follows.

In paragraph (a) of the definition of “director”, for “(within the meaning of the Companies (Northern Ireland) Order 1986)” substitute “ (as defined in section 1(1) of the Companies Act 2006) ”.

In the definition of “subsidiary”, for “Article 4 of the Companies (Northern Ireland) Order 1986” substitute “ section 1159 of the Companies Act 2006 ”.