xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 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)
(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)