C1C2Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
F1CHAPTER 10Workers' services provided to public sector through intermediaries
Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9
61OConditions where intermediary is a company
1
The conditions mentioned in section 61N(9)(b) are that—
a
the intermediary is not an associated company of the client that falls within subsection (2), and
b
the worker has a material interest in the intermediary.
2
An associated company of the client falls within this subsection if it is such a company by reason of the intermediary and the client being under the control—
a
of the worker, or
b
of the worker and other persons.
3
The worker is treated as having a material interest in the intermediary if—
a
the worker, alone or with one or more associates of the worker, or
b
an associate of the worker, with or without other associates of the worker,
has a material interest in the intermediary.
4
For this purpose “material interest” has the meaning given by section 51(4) and (5).
5
In this section “associated company” has the meaning given by section 449 of CTA 2010.
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)