Income Tax (Earnings and Pensions) Act 2003, Section 61J is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In this Chapter—
“associate” has the meaning given by section 61I,
“business” means any trade, profession or vocation,
“the client” has the meaning given by section 61D(4),
“employer's national insurance contributions” means secondary Class 1 or Class 1A national insurance contributions,
[F2“ engagement to which Chapter 10 applies” has the meaning given by section 61M(5),]
“managed service company” has the meaning given by section 61B,
“national insurance contributions” means contributions under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992,
“PAYE provisions” means the provisions of Part 11 or PAYE regulations,
“the relevant services” has the meaning given by section 61D(4), and
“the worker” has the meaning given by section 61D(4).
(2)Nothing in section 995 of ITA 2007 (meaning of control) applies for the purposes of this Chapter.]
Textual Amendments
F1Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4
F2Words in s. 61J(1) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 8
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
