Section 61I — Income Tax (Earnings and Pensions) Act 2003: Meaning of “associate”

Meaning of “associate” 61I 1 Subsections (2) to (4) apply for the purposes of this Chapter. 2 “ Associate ”, in relation to an individual, means—

a a member of the individual's family or household, b a relative of the individual, c a partner of the individual, or d the trustee of any settlement in relation to which the individual, or a relative of the individual or member of the individual's family (living or dead), is or was a settlor. 3 “ Associate ”, in relation to a company, means a person connected with the company. 4 “ Associate ”, in relation to a partnership, means any associate of a member of the partnership.

5 If—

a a managed service company (“the MSC ”) is a partnership, and b a person is an associate of another person by virtue only of being a member of the partnership, the person is to be treated, for the purposes of this Chapter as it applies in relation to the MSC , as if the person were not an associate of that other person.

6 In subsection (2), “ relative ” means ancestor, lineal descendant, brother or sister.

7 For the purposes of subsection (2), 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.