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Income Tax (Earnings and Pensions) Act 2003

Chapter 11 Umbrella companies

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

Income Tax (Earnings and Pensions) Act 2003
Part 2 Employment income: charge to tax

Chapter 11 Umbrella companies

From legislation.gov.uk

Contents

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

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