C2C1Part 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))
F4CHAPTER 10F5Workers' services provided through intermediaries to public authorities or medium or large clients
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
Pt. 2 Ch. 10 heading substituted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 8 (with Sch. 1 paras. 30-34)
61VConsequences of providing fraudulent information
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 F3relevant 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 F1may 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;
F2d
a person in the chain who is resident in the United Kingdom or has a place of business in the United Kingdom.
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)