# Income Tax (Earnings and Pensions) Act 2003, Section 53: Conditions of liability where intermediary is an individual


Where the intermediary is an individual the conditions are that the payment or benefit—
(a) is received or receivable by the worker directly from the intermediary, and
(b) can reasonably be taken to represent remuneration for services provided by the worker to the client.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/53 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.