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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 44

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Version Superseded: 06/04/2014

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Point in time view as at 03/08/2005. This version of this provision has been superseded. Help about Status

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Income Tax (Earnings and Pensions) Act 2003, Section 44 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

44Treatment of workers supplied by agenciesU.K.
This section has no associated Explanatory Notes

(1)This section applies if—

(a)an individual (“the worker”) personally provides, or is under an obligation personally to provide, services (which are not excluded services) to another person (“the client”),

(b)the services are supplied by or through a third person (“the agency”) under the terms of an agency contract,

(c)the worker is subject to (or to the right of) supervision, direction or control as to the manner in which the services are provided, and

(d)remuneration receivable under or in consequence of the agency contract does not constitute employment income of the worker apart from this Chapter.

(2)If this section applies—

(a)the services which the worker provides, or is obliged to provide, to the client under the agency contract are to be treated for income tax purposes as duties of an employment held by the worker with the agency, and

(b)all remuneration receivable under or in consequence of the agency contract (including remuneration which the client pays or provides in relation to the services) is to be treated for income tax purposes as earnings from that employment.

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