Income Tax (Earnings and Pensions) Act 2003 section 69

Extended meaning of "control"

Section 69 extends the standard definition of "control" so that it applies more broadly for the purposes of the benefits code.

• The standard tax definition of "control" (from section 995 of ITA 2007) is the starting point for the benefits code.
• This definition is extended so that it applies not only to companies but also to unincorporated associations such as clubs or partnerships.
• When applying the definition to an unincorporated association, any necessary modifications are made to reflect the different legal structure.
• This wider definition ensures that the benefits code catches arrangements involving control of unincorporated bodies, not just incorporated ones.