Section 46 | Cases involving unincorporated bodies etc.

(1)Section 44 also applies—

(a)if the worker personally provides... the services in question as a partner in a firm or a member of an unincorporated body;

(b)if the agency in question is an unincorporated body of which the worker is a member.

(2)In a case within subsection (1)(a), remuneration receivable in consequence of the worker providing the services is to be treated for income tax purposes as income of the worker and not as income of the firm or body.^F1