Income Tax (Earnings and Pensions) Act 2003 section 61

Interpretation

Section 61 provides the definitions and interpretation rules for the key terms used throughout the intermediaries (IR35) chapter of the legislation.

• The section defines essential terms such as "associate", "associated company", "business", "company", "national insurance contributions", and "PAYE provisions" as they apply within the IR35 framework.
• Payments or benefits received from a partnership or unincorporated association include anything a person is entitled to in their capacity as a member of that partnership or association.
• Actions taken by or relating to an associate of an intermediary are treated as if done by or relating to the intermediary itself, and benefits provided to an individual's family or household members are treated as provided to the individual.
• Two people living together as if they were a married couple or civil partners are treated as married to, or civil partners of, each other for the purposes of this chapter.