SCHEDULES

SCHEDULE 7Transitionals and savings

Part 2Employment income: charge to tax

Application of provisions to agency workers

13

In relation to times before 6th April 2003, Chapter 7 of Part 2 applies with the following modifications—

(a)

references to “employment income of the worker” are to be read as references to “income of the worker chargeable to tax under Schedule E”,

(b)

references to “earnings” are to be read as references to “emoluments”, and

(c)

references to “this Chapter” are to be read as references to “section 134 of ICTA”.

14

Section 44(2) does not apply in relation to—

(a)

payments made before 6th April 1998 other than payments made in respect of services provided on or after that date, or

(b)

payments made on or after that date in respect of services provided before that date,

if in providing the services the worker is or would be a sub-contractor within the meaning of section 560 of ICTA (sub-contractors in the construction industry).