Part 2Employment income: charge to tax
Chapter 7Application of provisions to agency workers
Supplementary
47Interpretation of this Chapter
1
In this Chapter “agency contract” means a contract made between the worker and the agency under the terms of which the worker is obliged to personally provide services to the client.
2
In this Chapter “excluded services” means—
a
services as an actor, singer, musician or other entertainer or as a fashion, photographic or artist’s model, or
b
services provided wholly—
i
in the worker’s own home, or
ii
at other premises which are neither controlled or managed by the client nor prescribed by the nature of the services.
3
For the purposes of this Chapter “remuneration”—
a
does not include anything that would not have constituted employment income of the worker if it had been receivable in connection with an employment apart from this Chapter, but
b
subject to paragraph (a), includes every form of payment, gratuity, profit and benefit.