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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. Application of this Chapter
  2. Conditions of liability where intermediary is an individual

Section 53 | Conditions of liability where intermediary is an individual

From legislation.gov.uk

Where the intermediary is an individual the conditions are that the payment or benefit—

(a)is received or receivable by the worker directly from the intermediary, and

(b)can reasonably be taken to represent remuneration for services provided by the worker to the client.

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