Income Tax (Earnings and Pensions) Act 2003

[F161JInterpretation of ChapterU.K.
This section has no associated Explanatory Notes

(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