- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2000)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2003
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Taxes Management Act 1970, Section 16A is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Where—
(a)any services which an individual renders or is under an obigation to render under a contract are treated under section 134(1) of the principal Act as the duties of an office or employment held by him; or
(b)any remuneration receivable under or in consequence of arrangements to which subsection (6) of that section applies is treated under that subsection as emoluments of an office or employment held by an individual,
section 15 above shall apply as if that individual were employed—
(i)in a case within paragraph (a) above, by the persons or each of the persons from whom he receives any remuneration under or in consequence of the contract; and
(ii)in a case within paragraph (b) above, by the other party to the arrangements,
and section 16 above shall not apply to any payments made to that individual under or in consequence of that contract or those arrangements.
(2)In subsection (1) above “remuneration”, in relation to an individual, does not include anything in respect of which he would not have been chargeable to tax under Schedule E if it had been receivable in connection with an office or employment held by him but, subject to that, includes every form of payment and all perquisites, benefits and profits whatsoever.]
Textual Amendments
F1S. 16A inserted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 6.
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