1128 “Externally provided worker”
Corporation Tax Act 2009 (2009 c 4) | Legislation

1128  “Externally provided worker”

(1)     For the purposes of this Part a person is an “externally provided worker” in relation to a company if each of conditions A to G is met.

(2)     Condition A is that the worker is an individual.

(3)     Condition B is that the worker is not a director or employee

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