C1Part 2Employment income: charge to tax
Annotations:
Modifications etc. (not altering text)
Chapter 7Application of provisions to agency workers
Agency workers
45Arrangements with agencies
If—
a
an individual (“the worker”), with a view to personally providing services (which are not excluded services) to another person (“the client”), enters into arrangements with a third person (“the agency”), and
b
the arrangements are such that the services (if and when they are provided) will be treated for income tax purposes under section 44 as duties of an employment held by the worker with the agency,
any remuneration receivable under or in consequence of the arrangements is to be treated for income tax purposes as earnings from that employment.
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)