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Changes over time for: Section 49


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 17/07/2013
Status:
Point in time view as at 01/09/2003. This version of this provision has been superseded.

Status
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Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 49 is up to date with all changes known to be in force on or before 09 March 2025. 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.

Changes to Legislation
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49Engagements to which this Chapter appliesU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This Chapter applies where—
(a)an individual (“the worker”) personally performs, or is under an obligation personally to perform, services [for another person] (“the client”),
(b)the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party (“the intermediary”), and
(c)the circumstances are such that, if the services were provided under a contract directly between the client and the worker, the worker would be regarded for income tax purposes as an employee of the client.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)The reference in subsection (1)(b) to a “third party” includes a partnership or unincorporated body of which the worker is a member.
(4)The circumstances referred to in subsection (1)(c) include the terms on which the services are provided, having regard to the terms of the contracts forming part of the arrangements under which the services are provided.
(5)In this Chapter “engagement to which this Chapter applies” means any such provision of services as is mentioned in subsection (1).
Yn ôl i’r brig