# Income Tax (Earnings and Pensions) Act 2003, Section 61: Interpretation

Extent: E+W+S+N.I.

(1) In this Chapter—
“associate” has the meaning given by section 60;
“associated company” has the meaning given by section 449 of CTA 2010;
“business” means any trade, profession or vocation and includes a UK property business within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009;
“company” (except in sections 60A to 60G) means a body corporate or unincorporated association, and does not include a partnership;
“employer’s national insurance contributions” means secondary Class 1 or Class 1A national insurance contributions;
“engagement to which Chapter 10 applies” has the meaning given by section 61M(5);
“engagement to which this Chapter applies” has the meaning given by section 49(5);
“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 engagements” has the meaning given by section 50(4).
(2) References in this Chapter to payments or benefits received or receivable from a partnership or unincorporated association include payments or benefits to which a person is or may be entitled in the person’s capacity as a member of the partnership or association.
(3) For the purposes of this Chapter—
(a) anything done by or in relation to an associate of an intermediary is treated as done by or in relation to the intermediary, and
(b) a payment or other benefit provided to a member of an individual’s family or household is treated as provided to the individual.
(4) For the purposes of this Chapter, two people living together as if they were a married couple or civil partners are treated as if they were married to, or civil partners of, each other.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/61 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.