Section 61Z | Relevant parties ^F1

(1)If the contract referred to in subsection (4)(a) of section 61Y is between the umbrella company and a person other than the client, the person referred to in subsection (4)(c)(i) of that section is a relevant party.^F1

(2)The client is a relevant party if—^F1

(a)the contract referred to in subsection (4)(a) of that section is between the umbrella company and the client, or^F1

(b)the person referred to in subsection (4)(c)(i) of that section—^F1

(i)is connected with the umbrella company, or^F1

(ii)is non-UK resident.^F1

(3)In a case where—^F1

(a)both the client and the person referred to in subsection (4)(c)(i) of section 61Y are non-UK resident,^F1

(b)the provision of the services or payment or other consideration for the services is a consequence of a series of contracts involving other persons (other than the worker), and^F1

(c)at least one of those persons is UK resident,^F1

the person who is UK resident and is closest, by reference to that series of contracts, to the client is a relevant party.