In this Part—
"customer", in relation to an employer, includes any person who is provided with services by the employer;
"place of business", in relation to an employer, includes any location where the activities of the employer's business are carried out (whether on a permanent or temporary basis).
Where a qualifying tip, gratuity or service charge is—
this Part applies to the qualifying tip, gratuity or service charge only in relation to the place of business to which it is attributable.
Where an employer-received tip or a worker-received tip is neither paid at, nor otherwise attributable to, a place of business of the employer, this Part applies as if—
Where subsection (3) applies in relation to two or more employer-received tips or worker-received tips, all such tips are attributable (in accordance with that subsection) to the same place of business of the employer.
For the purposes of this Part an employer and a person are to be treated as associated if—
and "associated person" is to be construed accordingly.