Section 46A Anti-avoidanceF1

(1)

This section applies if—

(a)

an individual (“W”) personally provides services (which are not excluded services) to another person (“C”),

(b)

a third person (“A”) enters into arrangements the main purpose, or one of the main purposes, of which is to secure that the services are not treated for income tax purposes under section 44 as duties of an employment held by W with A, and

(c)

but for this section, section 44 would not apply in relation to the services.

(2)

In subsection (1)(b) “arrangements” includes any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.

(3)

Subject to subsection (2) of section 44, that section applies in relation to the services.

(4)

For the purposes of subsection (3)—

(a)

W is to be treated as being the worker,

(b)

C is to be treated as being the client,

(c)

A is to be treated as being the agency, and

(d)

section 44 has effect as if subsections (4) to (6) of that section were omitted.

Annotations

Textual amendments

F1: S. 46A and cross-heading inserted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(5)(11)

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))