Finance Act 2000

21 (1) In this Schedule—

• “associate” has the meaning given by paragraph 19;

• “associated company” has the meaning given by section 416 of the Taxes Act 1988;

• “business” means any trade, profession or vocation and includes a Schedule A business;

• “company” means a body corporate or unincorporated association, and does not include a partnership;

• “employer’s national insurance contributions” means secondary Class 1 or Class 1A national insurance contributions;

• “engagement to which this Schedule applies” means any such engagement as is mentioned in paragraph 1(1);

• “national insurance contributions” means contributions under Part I of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 or Part I of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “PAYE provisions” means provisions of—

  (a)

  section 203 of the Taxes Act 1988 or regulations under that section, or

  (b)

  sections 203A to 203L of that Act;

• “tax year” means a year of assessment.

(2) References in this Schedule to payments or benefits received or receivable from a partnership or unincorporated association include payments or benefits to which a person is or may be entitled in his capacity as a member of the partnership or association.

(3) For the purposes of this Schedule—

(a) anything done by or in relation to an associate of an intermediary is treated as done by or in relation to the intermediary, and

(b) a payment or other benefit provided to a member of an individual’s family or household is treated as provided to the individual.

The reference in paragraph (b) to an individual’s family or household has the same meaning as in Chapter II of Part V of the Taxes Act 1988 (provisions relating to the Schedule E charge): see section 168(4) of that Act.

(4) For the purposes of this Schedule a man and a woman living together as husband and wife are treated as if they were married to each other.