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Where a person performs in the United Kingdom for a continuous period of not less than thirty days duties of an office or employment and—
(a)the office or employment is under or with a person resident outside and not resident in the United Kingdom; but
(b)the duties are performed for the benefit of a person resident or carrying on a trade, profession or vocation in the United Kingdom;
section 15 of the Taxes Management Act 1970 (return of employees) [shall apply as if the person for whose benefit the duties were performed were the employer, but only so as to require him to make a return of the name and place of residence of the person performing the duties; F1] and any notice given to him under section 8 of the Taxes Management Act 1970 may require a return of his income to include particulars of any emoluments paid to him, whether or not tax is chargeable on them.
Textual Amendments
F1Finance Act 1976 (c. 40), s. 72and Sch.9 para.5.
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