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Section 61U Information to be provided by worker or intermediary and consequences of failureF1F5

(1)

In the case of an engagement to which this Chapter applies, F2the relevant person must inform the potential deemed employer of which one of the following is applicable—

(a)

that one of conditions A to C in section 61N is met in the case;

(b)

that none of conditions A to C in section 61N is met in the case.

(2)

If F3the relevant person has not complied with subsection (1) then, for the purposes of section 61N(1), one of conditions A to C in section 61N is to be treated as met.

(3)

In this section F4—

  • “relevant person” means the worker or, in a case where the worker has not complied with subsection (1), the intermediary;

  • “the potential deemed employer” is the person who, if one of conditions A to C in section 61N were met, would be treated as making a deemed direct payment to the worker under section 61N(3).

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

Words in s. 61U(1) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(b)

F3

Words in s. 61U(2) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(c)

F4

Words in s. 61U(3) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(d)

F5

Words in s. 61U heading inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(a)

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))

Notes on Chapter 10

Textual amendments

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)