Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 1 U.K. Workers' services provided through intermediaries

PART 2 U.K. Amendments to Chapter 10 of Part 2 of ITEPA 2003

14 U.K. In section 61O(1) (conditions where intermediary is a company) for paragraph (b) substitute—

“(b) it is the case that—

(i) the worker has a material interest in the intermediary,

(ii) the worker has received a chain payment from the intermediary, or

(iii) the worker has rights which entitle, or which in any circumstances would entitle, the worker to receive a chain payment from the intermediary.”