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Income Tax (Earnings and Pensions) Act 2003

Section 47: Interpretation of this Chapter

186.This section provides definitions of terms used in this Chapter. The agency contract is defined in terms deriving from section 134(1)(a) and (b). The scope of excluded services is set out in subsection (2) and derives from section 134(5) of ICTA.

187.There is a definition of remuneration in subsection (3) which derives from section 134(7) of ICTA. This section draws on the language of section 62, which defines earnings in relation to an employment, but with its reference to “every form of payment” the scope appears wider. The section 62 definition is limited to money or money’s worth. The definition here is restricted, however, by the words of subsection (3)(a). This makes it clear that the purpose is to capture remuneration that would have been taxed had the worker been an employee of the agency or the client, but no more than that.

188.As with section 62 the language of this definition has been modernised, for example removing the word “perquisites”, while retaining the import of the source legislation.

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