# Income Tax (Earnings and Pensions) Act 2003, Section 45: Arrangements with agencies

Extent: E+W+S+N.I.

If—
(a) an individual (“the worker”), with a view to personally providing services (which are not excluded services) to another person (“the client”), enters into arrangements with a third person ..., and
(b) the arrangements are such that the services (if and when they are provided) will be treated for income tax purposes under section 44 as duties of an employment held by the worker ...,
any remuneration receivable under or in consequence of the arrangements is to be treated for income tax purposes as earnings from that employment.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/45 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.