Income Tax (Earnings and Pensions) Act 2003 section 61J

Interpretation of Chapter

Section 61J provides definitions of key terms used throughout Chapter 9, which deals with managed service companies.

• The section defines essential terms including "associate", "the client", "the worker", "managed service company" and "the relevant services", each by reference to earlier sections of Chapter 9
• "Business" is defined broadly to cover any trade, profession or vocation, and "employer's national insurance contributions" means secondary Class 1 or Class 1A NICs
• "PAYE provisions" covers the rules in Part 11 of the Act and any PAYE regulations, while "national insurance contributions" means contributions under Part 1 of the relevant social security legislation
• The general definition of "control" found in section 995 of the Income Tax Act 2007 is specifically disapplied for the purposes of this Chapter