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Chapter 10 Workers' services provided through intermediaries to public authorities or medium or large clientsF1F2

  1. 61KScope of this Chapter
  2. 61LMeaning of “public authority”
  3. 61MEngagements to which Chapter applies
  4. 61NWorker treated as receiving earnings from employment
  5. 61NAMeaning of status determination statement
  6. 61OConditions where intermediary is a company
  7. 61PConditions where intermediary is a partnership
  8. 61QCalculation of deemed direct payment
  9. 61RApplication of Income Tax Acts in relation to deemed employment
  10. 61SDeductions from chain payments
  11. 61TClient-led status disagreement process
  12. 61TADuty for client to withdraw status determination statement if it ceases to be medium or large
  13. 61UInformation to be provided by worker or intermediary and consequences of failure
  14. 61VConsequences of providing fraudulent information
  15. 61WPrevention of double charge to tax and allowance of certain deductions
  16. 61WAAnti-avoidance
  17. 61XInterpretation

Annotations

Textual amendments

F1

Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9

F2

Pt. 2 Ch. 10 heading substituted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 8 (with Sch. 1 paras. 30-34)

Notes on Part 2

Modifications

C1

Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)

C2

Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))