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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 11 Umbrella companies

  • Section 61Y Umbrella companies: joint and several liability
  • Section 61Z Relevant parties
  • Section 61Z1 Purported umbrella companies
  • Section 61Z2 Disclosures to liable persons
  1. Part 2 Employment income: charge to tax
  2. Chapter 11 Umbrella companies

Chapter 11 Umbrella companies

From legislation.gov.uk

Contents

  1. Section 61Y Umbrella companies: joint and several liability
  2. Section 61Z Relevant parties
  3. Section 61Z1 Purported umbrella companies
  4. Section 61Z2 Disclosures to liable persons
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