Income Tax (Earnings and Pensions) Act 2003

69Extended meaning of “control”U.K.
This section has no associated Explanatory Notes

(1)The definition of “control” in section 840 of ICTA (which is applied for the purposes of this Act by section 719) is extended as follows.

(2)For the purposes of the benefits code that definition applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate.