Section 61J — Income Tax (Earnings and Pensions) Act 2003: Interpretation of Chapter

Interpretation of Chapter 61J 1 In this Chapter— “ associate ” has the meaning given by section 61I, “ business ” means any trade, profession or vocation, “ the client ” has the meaning given by section 61D(4), “ 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), “ managed service company ” has the meaning given by section 61B, “ 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 services ” has the meaning given by section 61D(4), and “ the worker ” has the meaning given by section 61D(4).

2 Nothing in section 995 of ITA 2007 (meaning of control) applies for the purposes of this Chapter.