(1)In this Act—
“cash voucher” has the same meaning as in Chapter 4 of Part 3 (see section 75),
“credit-token” has the same meaning as in Chapter 4 of Part 3 (see section 92),
“foreign employer” means—
in the case of an employee resident in the United Kingdom, an individual, partnership or body of persons resident outside the United Kingdom and not resident in the United Kingdom or the Republic of Ireland, and
in the case of an employee not resident in the United Kingdom, an individual, partnership or body of persons resident outside and not resident in the United Kingdom,
“non-cash voucher” has the same meaning as in Chapter 4 of Part 3 (see section 84),
“the normal self-assessment filing date”, in relation to a tax year, means the 31st January following the tax year,
“personal representatives”, in relation to a person who has died, means—
in the United Kingdom, persons responsible for administering the estate of the deceased, and
in a country or territory outside the United Kingdom, those persons having functions under its law equivalent to those of administering the estate of the deceased,
“tax year” means, in relation to income tax, a year for which any Act provides for income tax to be charged, and
“the tax year 2003-04” means the tax year beginning on 6th April 2003 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).
(2)In the application of this Act to Scotland, “assignment” means an assignation.
(3)Any reference in this Act to being domiciled in the United Kingdom is to be read as a reference to being domiciled in any part of the United Kingdom.
(4)For the purposes of this Act the following are members of a person’s family—
(a)the person’s spouse,
(b)the person’s children and their spouses,
(c)the person’s parents, and
(d)the person’s dependants.
(5)For the purposes of this Act the following are members of a person’s family or household—
(a)members of the person’s family,
(b)the person’s domestic staff, and
(c)the person’s guests.
(6)The following provisions (which relate to the legal equality of illegitimate children) are to be disregarded in interpreting references in this Act to a child or children—
(a)section 1 of the Family Law Reform Act 1987 (c. 42);
(b)the paragraph inserted in Schedule 1 to the Interpretation Act 1978 (c. 30) by paragraph 73 of Schedule 2 to the 1987 Act;
(c)section 1(2) of the Law Reform (Parent and Child) (Scotland) Act 1986 (c. 9);
(d)Article 155 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)).
(7)In the employment income Parts any reference to earnings which is not limited by the context—
(a)to earnings within Chapter 1 of Part 3, or
(b)to any other particular description of earnings,
includes a reference to any amount treated as earnings by any of the provisions mentioned in section 7(5) (meaning of “employment income” etc.).