C2C1Part 2Employment income: charge to tax

Annotations:
Modifications etc. (not altering text)
C2

Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)

Chapter 8F3Workers' services provided through intermediaries to small clients

Annotations:
Amendments (Textual)
F3

Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)

F6Interpretation

Annotations:
Amendments (Textual)
F6

Ss. 60A-60I and cross-headings inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 5, 24 (with Sch. 1 paras. 30-34)

C361Interpretation

1

In this Chapter—

  • “associate” has the meaning given by section 60;

  • “associated company” has the meaning given by F2section 449 of CTA 2010;

  • “business” means any trade, profession or vocation and includes a F5UK property businessF4within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009;

  • “company” F8(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;

  • F1“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.

F74

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.