OpenLegislation

Section 44 Meaning of relevant body and acting in the capacity of an associated personI2I1

(1)

This section defines expressions used in this Part.

(2)

“Relevant body” means a body corporate or partnership (wherever incorporated or formed).

(3)

“Partnership” means—

(a)

a partnership within the meaning of the Partnership Act 1890, or

(b)

a limited partnership registered under the Limited Partnerships Act 1907,

or a firm or entity of a similar character formed under the law of a foreign country.

(4)

A person (P) acts in the capacity of a person associated with a relevant body (B) if P is—

(a)

an employee of B who is acting in the capacity of an employee,

(b)

an agent of B (other than an employee) who is acting in the capacity of an agent, or

(c)

any other person who performs services for or on behalf of B who is acting in the capacity of a person performing such services.

(5)

For the purposes of subsection (4)(c) the question whether or not P is a person who provides services for or on behalf of B is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between P and B.

Annotations

Commencement

I1

S. 44 in force at 30.9.2017 in so far as not already in force by S.I. 2017/739, reg. 3

I2

S. 44 in force at Royal Assent for specified purposes, see s. 58