Part 13Supplementary provisions

Interpretation

718Connected persons

F1Section 993 of ITA 2007 (how to tell whether persons are connected) applies for the purposes of this Act.

719F2Meaning of “control”

F3Section 995 of ITA 2007 (meaning of “control”) applies for the purposes of this Act, unless otherwise indicated.

F4720Meaning of “ an officer of Revenue and Customs ” etc.

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721Other definitions

(1)

In this Act—

“cash voucher” has the same meaning as in Chapter 4 of Part 3 (see section 75),

F5“ the Contributions and Benefits Act ” means SSCBA 1992 or SSCB(NI)A 1992;

“credit-token” has the same meaning as in Chapter 4 of Part 3 (see section 92),

“foreign employer” means—

(a)

in the case of an employee resident in the United Kingdom, an individual, partnership or body of persons resident outside the United Kingdom and not resident in the United Kingdom or the Republic of Ireland, and

(b)

in the case of an employee not resident in the United Kingdom, an individual, partnership or body of persons resident outside and not resident in the United Kingdom, F6and

“non-cash voucher” has the same meaning as in Chapter 4 of Part 3 (see section 84),

F7...

F8(2)

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(3)

Any reference in this Act to being domiciled in the United Kingdom is to be read as a reference to being domiciled in any part of the United Kingdom.

(4)

For the purposes of this Act the following are members of a person’s family—

(a)

the person’s spouse F9or civil partner,

(b)

the person’s children and their spouses F10or civil partners,

(c)

the person’s parents, and

(d)

the person’s dependants.

(5)

For the purposes of this Act the following are members of a person’s family or household—

(a)

members of the person’s family,

(b)

the person’s domestic staff, and

(c)

the person’s guests.

(6)

The following provisions (which relate to the legal equality of illegitimate children) are to be disregarded in interpreting references in this Act to a child or children—

(a)

section 1 of the Family Law Reform Act 1987 (c. 42);

(b)

the paragraph inserted in Schedule 1 to the Interpretation Act 1978 (c. 30) by paragraph 73 of Schedule 2 to the 1987 Act;

(c)

section 1(2) of the Law Reform (Parent and Child) (Scotland) Act 1986 (c. 9);

(d)

Article 155 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)).

(7)

In the employment income Parts any reference to earnings which is not limited by the context—

(a)

to earnings within Chapter 1 of Part 3, or

(b)

to any other particular description of earnings,

includes a reference to any amount treated as earnings by any of the provisions mentioned in section 7(5) (meaning of “employment income” etc.).