SolvedCHAPTER 10 Workers' services provided through intermediaries to public authorities or medium or large clients
From legislation.gov.uk
Contents
- Section 61K Scope of this Chapter
- Section 61L Meaning of “public authority”
- Section 61M Engagements to which Chapter applies
- Section 61N Worker treated as receiving earnings from employment
- Section 61NA Meaning of status determination statement
- Section 61O Conditions where intermediary is a company
- Section 61P Conditions where intermediary is a partnership
- Section 61Q Calculation of deemed direct payment
- Section 61R Application of Income Tax Acts in relation to deemed employment
- Section 61S Deductions from chain payments
- Section 61T Client-led status disagreement process
- Section 61TA Duty for client to withdraw status determination statement if it ceases to be medium or large
- Section 61U Information to be provided by worker or intermediary and consequences of failure
- Section 61V Consequences of providing fraudulent information
- Section 61W Prevention of double charge to tax and allowance of certain deductions
- Section 61WA Anti-avoidance
- Section 61X Interpretation