Paragraph 14

In section 61O(1) (conditions where intermediary is a company) for paragraph (b) substitute—

“(b)

it is the case that—

(i)

the worker has a material interest in the intermediary,

(ii)

the worker has received a chain payment from the intermediary, or

(iii)

the worker has rights which entitle, or which in any circumstances would entitle, the worker to receive a chain payment from the intermediary.”