Paragraph 9
(1)
The use of a worker by a service provider, in connection with a food and drink processing and packaging service provided to a service user, where the service provider—
(a)
is the worker’s employer;
(b)
owns, hires or leases any equipment, tools or machinery used by the worker which are necessary to carry out the service; and
(c)
owns or leases the premises where the work is carried out.