Section 721 — Income Tax (Earnings and Pensions) Act 2003: Other definitions

Other definitions 721 1 In this Act— “ cash voucher ” has the same meaning as in Chapter 4 of Part 3 (see section 75), “ the Contributions and Benefits Act ” means SSCBA 1992 or SSCB( NI )A 1992; “ credit-token ” has the same meaning as in Chapter 4 of Part 3 (see section 92), “ foreign employer ” means an individual, partnership or body of persons resident outside, and not resident in, the United Kingdom, “ non-cash voucher ” has the same meaning as in Chapter 4 of Part 3 (see section 84), ... 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Any reference in this Act to being domiciled in the United Kingdom is to be read as a reference to being domiciled in any part of the United Kingdom.

4 For the purposes of this Act the following are members of a person’s family—

a the person’s spouse or civil partner , b the person’s children and their spouses or civil partners , c the person’s parents, and d the person’s dependants.

5 For the purposes of this Act the following are members of a person’s family or household—

a members of the person’s family, b the person’s domestic staff, and c the person’s guests.

6 The following provisions (which relate to the legal equality of illegitimate children) are to be disregarded in interpreting references in this Act to a child or children—

a section 1 of the Family Law Reform Act 1987 (c. 42);

b the paragraph inserted in Schedule 1 to the Interpretation Act 1978 (c. 30) by paragraph 73 of Schedule 2 to the 1987 Act;

c section 1(2) of the Law Reform (Parent and Child) (Scotland) Act 1986 (c. 9);

d Article 155 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)).

7 In the employment income Parts any reference to earnings which is not limited by the context—

a to earnings within Chapter 1 of Part 3, or b to any other particular description of earnings, includes a reference to any amount treated as earnings by any of the provisions mentioned in section 7(5) (meaning of “employment income” etc.).