# Finance Act 2011, Paragraph 11


(1) This paragraph applies if—
(a) a person (“A”) performs in the United Kingdom duties of an employment,
(b) the employment is under or with a person resident outside and not resident in the United Kingdom,
(c) the duties performed in the United Kingdom are performed for a continuous period of not less than 30 days, and
(d) those duties are performed for the benefit of a person (“B”) resident or carrying on a trade, profession or vocation in the United Kingdom.
(2) For the purposes of paragraph 9—
(a) B is treated as if B were an employer, but
(b) only the name and place of residence of A may be specified for a relevant data-holder of B's type in regulations made under paragraph 1(3).

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.