SCHEDULES
SCHEDULE 23Data-gathering powers
Part 2Relevant data-holders
10Salaries, fees, commission etc
1
This paragraph applies if—
a
services that an individual provides or is obliged to provide under an agency contract are treated under section 44(2) of ITEPA 2003 as the duties of an employment held by the individual with the agency, or
b
remuneration receivable under or in consequence of arrangements falling within section 45 of that Act is treated as earnings from an employment held by an individual with the agency.
2
For the purposes of paragraph 9—
a
the individual is treated as being employed by the agency, and
b
payments made to the individual under or in consequence of the agency contract, or treated as earnings under section 45 of ITEPA 2003, do not count as “relevant payments”.
3
“Agency contract” and “remuneration” have the same meaning as in Chapter 7 of Part 2 of ITEPA 2003.