Part 1 Intermediaries – general provisions and workers' services provided to small clientsF1

1. 2Interpretation
2. 2ADefinitions for the purposes of Part 1
3. 3Meaning of associate
4. 3AMeaning of public authority
5. 4Meaning of benefit
6. 5Meaning of intermediary
7. 5AWhen a client qualifies as small and has a UK connection for a tax year
8. 5BDuty on client to state whether it qualifies as small for a tax year
9. 6Provision of services through intermediary
10. 7Worker’s attributable earnings—calculation
11. 8Worker’s attributable earnings—deemed payment
12. 9Multiple intermediaries—general
13. 10Multiple intermediaries—avoidance of double-counting
14. 11Multiple intermediaries—joint and several liability
15. 12Application of the Social Security (Categorisation of Earners) Regulations 1978 and the Social Security Contributions (Managed Services Companies) Regulations 2007
16. 12AWhen a client qualifies as medium or large and has a UK connection for a tax year