Income Tax (Earnings and Pensions) Act 2003 section 721

Other definitions

Section 721 provides a glossary of key definitions used throughout the Act, including terms such as vouchers, credit-tokens, foreign employers, family members, and household members.

• Key terms such as "cash voucher", "non-cash voucher", "credit-token" and "foreign employer" are formally defined for use across the Act
• A person's "family" includes their spouse or civil partner, children (and their spouses or civil partners), parents and dependants
• A person's "family or household" extends the family definition to also cover domestic staff and guests
• References to "earnings" in the employment income parts of the Act are broadly interpreted to include any amounts treated as earnings under the Act