[61VConsequences of providing fraudulent informationU.K.
This section has no associated Explanatory Notes
(1)Subsection (2) applies if in any case—
(a)a person (“the deemed employer”) would, but for this section, be treated by section 61N(3) as making a payment to another person (“the services-provider”), and
(b)the fraudulent documentation condition is met.
(2)Section 61N(3) has effect in the case as if the reference to the fee-payer were a reference to the [relevant person (or if more than one, the first relevant person) in relation to whom the fraudulent documentation condition is met], but—
(a)section 61N(4) continues to have effect as if the reference to the fee-payer were a reference to the deemed employer, and
(b)Step 1 of section 61Q(1) continues to have effect as referring to the chain payment made by the deemed employer.
(3)Subsection (2) has effect even though that [may involve a services-provider] being treated as both employer and employee in relation to the deemed employment under section 61N(3).
(4)“The fraudulent documentation condition” is that a relevant person provided any person with a fraudulent document intended to constitute evidence—
(a)that the case is not an engagement to which this Chapter applies, or
(b)that none of conditions A to C in section 61N is met in the case.
(5)A “relevant person” is—
(a)the services-provider;
(b)a person connected with the services-provider;
(c)if the intermediary in the case is a company, an office-holder in that company;
[(d)a person in the chain who is resident in the United Kingdom or has a place of business in the United Kingdom.]]