61 Interpretation
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

61 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Chapter—

“associate†has the meaning given by section 60;

“associated company†has the meaning given by [section 449 of CTA 2010];

“business†means any trade, profession or vocation and includes a [UK property business] [within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009];

“company†[(except in sections 60A to 60G)]

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