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Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Application of this Chapter

  • Section 48 Scope of this Chapter
  • Section 49 Engagements to which this Chapter applies
  • Section 50 Worker treated as receiving earnings from employment
  • Section 51 Conditions of liability where intermediary is a company
  • Section 52 Conditions of liability where intermediary is a partnership
  • Section 53 Conditions of liability where intermediary is an individual
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 8 Workers' services provided through intermediaries to small clients

Crossheading Application of this Chapter

From legislation.gov.uk

Contents

  1. Section 48 Scope of this Chapter
  2. Section 49 Engagements to which this Chapter applies
  3. Section 50 Worker treated as receiving earnings from employment
  4. Section 51 Conditions of liability where intermediary is a company
  5. Section 52 Conditions of liability where intermediary is a partnership
  6. Section 53 Conditions of liability where intermediary is an individual
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