Modifications etc. (not altering text)
C1Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10
[F1(1)This section applies if the remuneration receivable by an individual in consequence of providing services falls to be treated under section 44 (agency workers) as earnings from an employment.
(1A)The relevant provisions have effect as if the individual held the employment with or under the deemed employer, subject to subsection (2).
(1B)For the purposes of sections 687, 689 and 689A, if—
(a)a person other than the deemed employer or an intermediary of the deemed employer makes a payment of, or on account of, PAYE income of the individual, and
(b)the payment is not within subsection (2),
the person is to be treated as making the payment as an intermediary of the deemed employer.]
(2)If—
[F2(a)the client is not the deemed employer, and]
(b)a payment of, or on account of, PAYE income of the individual is made by a person acting on behalf of the client, and at the expense of the client or a person connected with the client,
section 687 and, in relation to any payment treated as made by the client under section 687, section 710 have effect in relation to the payment as if the client and not the [F3deemed employer] were the employer for the purposes of the relevant provisions.
(3)In [F4this section—
“the client” means the person who is the client for the purposes of section 44;
“the deemed employer” means the person with whom the individual is treated under section 44 as having an employment, the duties of which consist of the services;]
“the relevant provisions” means this Chapter except section 691, Chapter 4 of this Part and section 710.
Textual Amendments
F1S. 688(1)-(1B) substituted for s. 688(1) (6.4.2014) by Finance Act 2014 (c. 26), s. 16(8)(11)
F2S. 688(2)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(9)(a)(11)
F3Words in s. 688(2) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(9)(b)(11)
F4Words in s. 688(3) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(10)(11)