OpenLegislation

Paragraph 30

(1)

This paragraph applies where—

(a)

the client in the case of an engagement to which Chapter 10 of Part 2 of ITEPA 2003 applies is not a public authority within the meaning given by section 61L of ITEPA 2003 (as that section had effect before the amendments made by paragraph 10 of this Schedule), and

(b)

a chain payment is made on or after 6 April 2021 that can reasonably be taken to be for services performed by the worker before 6 April 2021.

(2)

The chain payment is to be disregarded for the purposes of Chapter 10 of Part 2 of ITEPA 2003.