{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61Z",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61Z.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/61Z",
  "kind": "section",
  "number": "61Z",
  "heading": "Relevant parties",
  "text": "(1) If the contract referred to in subsection (4)(a) of section 61Y is between the umbrella company and a person other than the client, the person referred to in subsection (4)(c)(i) of that section is a relevant party.\n(2) The client is a relevant party if—\n(a) the contract referred to in subsection (4)(a) of that section is between the umbrella company and the client, or\n(b) the person referred to in subsection (4)(c)(i) of that section—\n(i) is connected with the umbrella company, or\n(ii) is non-UK resident.\n(3) In a case where—\n(a) both the client and the person referred to in subsection (4)(c)(i) of section 61Y are non-UK resident,\n(b) the provision of the services or payment or other consideration for the services is a consequence of a series of contracts involving other persons (other than the worker), and\n(c) at least one of those persons is UK resident,\nthe person who is UK resident and is closest, by reference to that series of contracts, to the client is a relevant party.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 11 inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(2)(11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/61Z",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}