[61I Meaning of “associate”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61I  Meaning of “associate”]

[(1)     Subsections (2) to (4) apply for the purposes of this Chapter.

(2)     “Associate”, in relation to an individual, means—

(a)     a member of the individual's family or household,

(b)     a relative of the individual,

(c)     a partner of the individual, or

(d)     the trustee of any

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