Section 61J | Interpretation of Chapter ^F1

(1)In this Chapter—^F1F2

“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,

“ 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.^F1