688Agency workersU.K.
(1)If the remuneration receivable by an individual under or in consequence of any contract falls to be treated under section 44 (agency workers) as earnings from an employment, the relevant provisions have effect as if the individual held the employment with or under the agency.
(2)If—
(a)the remuneration receivable by an individual under or in consequence of any contract falls to be so treated under section 44, and
(b)a payment of, or on account of, PAYE income of the individual is made by a person acting on behalf of the client, and at the expense of the client or a person connected with the client,
section 687 and, in relation to any payment treated as made by the client under section 687, section 710 have effect in relation to the payment as if the client and not the agency were the employer for the purposes of the relevant provisions.
(3)In subsections (1) and (2)—
“the agency” and “the client” have the same meanings as in section 44;
“the relevant provisions” means this Chapter except section 691, Chapter 4 of this Part and section 710.