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


In this Chapter—
“associate” has the meaning given by section 60;
“company” means a body corporate or unincorporated association, and does not include a partnership;
“engagement to which Chapter 8 applies” has the meaning given by section 49(5).

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