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Income Tax (Earnings and Pensions) Act 2003

Section 721: Other definitions

2930.This section provides a list of definitions for the purposes of this Act.

2931.Subsection (1) contains new drafting material and sets out each definition. In connection with the definition of “personal representatives”, see Change 159 in Annex 1.

2932.Subsection (2) deals with the meaning of “assignment” in the application of this Act to Scotland. It is new.

2933.Subsection (3) defines the meaning of “domiciled in the United Kingdom” for the purposes of this Act. It is new.

2934.Subsection (4) defines the members of a person’s family for the purposes of this Act. It derives from sections 148(5), 149(3), 157(3), 159AA(3) and 159AC(3) of ICTA and also contains new material.

2935.Subsection (5) defines the members of a person’s family or household for the purpose of this Act. It derives from sections 148(5), 168(4), 191B(16), 197G(6), 200AA(4), 203F(6) and paragraph 26 of Schedule 11A to ICTA and paragraph 21(3) of Schedule 12 to FA 2000 and also contains new material.

2936.In connection with the application of a “person’s family or household” to costs and expenses of personal security assets and services, see Note 39 in Annex 2.

2937.Subsection (6) excludes certain statutory provisions in interpreting “child” or “children” for the purposes of this Act. It derives from section 831(4) of ICTA and corrects a small mistake in that section. See Note 63 in Annex 2.

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