Section 44

This section defines expressions used in this Part. “Relevant body” means a body corporate or partnership (wherever incorporated or formed). “Partnership” means— or a firm or entity of a similar character formed under the law of a foreign country. a partnership within the meaning of the Partnership Act 1890, or a limited partnership registered under the Limited Partnerships Act 1907, A person (P) acts in the capacity of a person associated with a relevant body (B) if P is— an employee of B who is acting in the capacity of an employee, an agent of B (other than an employee) who is acting in the capacity of an agent, or any other person who performs services for or on behalf of B who is acting in the capacity of a person performing such services. For the purposes of subsection (4)(c) the question whether or not P is a person who provides services for or on behalf of B is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between P and B.

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Source: legislation.gov.uk · retrieved 2026-09-04