- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2012
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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 11 September 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)This section applies where—
(a)any services which an individual provides or is obliged to provide under an agency contract are treated under section 44(2) of ITEPA 2003 as the duties of an office or employment held by him with the agency, or
(b)any remuneration receivable under or in consequence of arrangements falling within section 45 of that Act is treated as earnings from an office or employment held by an individual with the agency.
(2)Where this section applies—
(a)section 15 above shall apply as if the individual were employed by the agency, and
(b)section 16 above shall not apply to any payments made to the individual under or in consequence of the agency contract or the arrangements.
(3)In this section “agency contract” and “remuneration” have the same meaning as in Chapter 7 of Part 2 of ITEPA 2003.]
Textual Amendments
F1S. 16A substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 127 (with Sch. 7)
Modifications etc. (not altering text)
C1S. 16A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(1) (with reg. 1(4)(6))
C2S. 16A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)
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