(i) under the immediate authority of his employer, is responsible, either alone or jointly with one or more other individuals, for the conduct of his employer's business; or
(ii) under the immediate authority of his employer or of a person who is a manager in accordance with (i) exercises managerial functions or is responsible for maintaining accounts or other records of his employer;
(b) if the employer is not an individual, references in (a) to the authority of the employer are references to the authority:
(ii) in the case of a partnership, of the partners; and
(iii) in the case of an unincorporated association, of its officers or the members of its governing body.
(3) (as defined in section 423(3) of the Act (Manager)) (in relation to a body corporate other than one covered at (1A) above):
(a) a person (other than an employee of the body) who is appointed by the body to manage any part of its business, including an employee of the body corporate (other than the chief executive) who under the immediate authority of a director or chief executive of the body corporate exercises managerial functions or is responsible for maintaining accounts or other records of the body corporate;