- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
45Arrangements with agencies
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adran has no associated
Nodiadau Esboniadol
If—
(a)an individual (“the worker”), with a view to personally providing services (which are not excluded services) to another person (“the client”), enters into arrangements with a third person (“the agency”), and
(b)the arrangements are such that the services (if and when they are provided) will be treated for income tax purposes under section 44 as duties of an employment held by the worker with the agency,
any remuneration receivable under or in consequence of the arrangements is to be treated for income tax purposes as earnings from that employment.
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