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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 46 is up to date with all changes known to be in force on or before 26 February 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.
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46Cases involving unincorporated bodies etc.U.K.
This section has no associated Explanatory Notes
(1)Section 44 also applies—
(a)if the worker personally providesF1... the services in question as a partner in a firm or a member of an unincorporated body;
(b)if the agency in question is an unincorporated body of which the worker is a member.
(2)In a case within subsection (1)(a), remuneration receivable [F2in consequence of the worker providing the services] is to be treated for income tax purposes as income of the worker and not as income of the firm or body.
Textual Amendments
F1Words in s. 46(1)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), s. 16(4)(a)(11)
F2Words in s. 46(2) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(4)(b)(11)
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