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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 61U

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Version Superseded: 06/04/2021

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Status:

Point in time view as at 22/07/2020. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 61U 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. Help about Changes to Legislation

[F161UInformation to be provided by worker and consequences of failureU.K.

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(1)In the case of an engagement to which this Chapter applies, the worker must inform the potential deemed employer of which one of the following is applicable—

(a)that one of conditions A to C in section 61N is met in the case;

(b)that none of conditions A to C in section 61N is met in the case.

(2)If the worker has not complied with subsection (1) then, for the purposes of section 61N(1), one of conditions A to C in section 61N is to be treated as met.

(3)In this section “the potential deemed employer” is the person who, if one of conditions A to C in section 61N were met, would be treated as making a deemed direct payment to the worker under section 61N(3).]

Textual Amendments

F1Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9

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