Income Tax (Earnings and Pensions) Act 2003 section 61X

Interpretation

Section 61X defines key terms used throughout Chapter 10, which deals with workers' services provided through intermediaries to the public sector.

• An "associate" has the same meaning as defined elsewhere in the Act (section 60), covering relatives and business partners of the worker.
• A "company" means a body corporate or an unincorporated association, but specifically excludes partnerships.
• An "engagement to which Chapter 8 applies" takes its meaning from section 49(5), referring to arrangements caught by the intermediaries (IR35) rules.
• These definitions ensure consistent interpretation of the public sector off-payroll working rules across all provisions in Chapter 10.