Income Tax (Earnings and Pensions) Act 2003

52Conditions of liability where intermediary is a partnershipU.K.
This section has no associated Explanatory Notes

(1)Where the intermediary is a partnership the conditions are as follows.

(2)In relation to any payment or benefit received or receivable by the worker as a member of the partnership the conditions are—

(a)that the worker, alone or with one or more relatives, is entitled to 60% or more of the profits of the partnership; or

(b)that most of the profits of the partnership concerned derive from the provision of services under engagements to which [F1one or other of this Chapter and Chapter 10] applies—

(i)to a single client, or

(ii)to a single client together with associates of that client; or

(c)that under the profit sharing arrangements the income of any of the partners is based on the amount of income generated by that partner by the provision of services under engagements to which [F2one or other of this Chapter and Chapter 10] applies.

In paragraph (a) “relative” means [F3spouse or civil partner] , parent or child or remoter relation in the direct line, or brother or sister.

(3)In relation to any payment or benefit received or receivable by the worker otherwise than as a member of the partnership, the conditions are that the payment or benefit—

(a)is received or receivable by the worker directly from the intermediary, and

(b)can reasonably be taken to represent remuneration for services provided by the worker to the client.

Textual Amendments

F1Words in s. 52(2)(b) substituted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 4

F2Words in s. 52(2)(c) substituted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 4