# Finance Act 2020, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.