SCHEDULES
SCHEDULE 7Transitionals and savings
Part 2Employment income: charge to tax
Application of provisions to agency workers
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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”.
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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).