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)

F2Chapter 9Managed service companies

Annotations:
Amendments (Textual)
F2

Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4

Supplementary provisions

61JInterpretation of Chapter

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,

  • F1“ 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.