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).