Part 2 Relevant Data-holders
Finance Act 2011 (2011 c 11) | Legislation

Part 2 Relevant Data-holders

Introduction

8

(1)     This Part of this Schedule sets out who is a relevant data-holder for the purposes of this Schedule.

(2)     Descriptions of the various types of data-holder are to be read as including anyone who was previously of such a description.

Salaries, fees, commission etc

9

(1)     Each of the following is a relevant data-holder—

(a)     an employer,

(b)     a person who is concerned in making payments to or in respect of another person's employees with respect to their employment with that other person,

(c)     an approved agent within the meaning of section 714 of ITEPA 2003 (which relates to payroll giving), and

(d)     a person who carries on a business in connection with which relevant payments are or are likely to be made.

(2)     Relevant payments are—

(a)     payments for or in connection with services provided by persons who are not employed in the business, or

(b)     periodical or lump sum payments in respect of any copyright, public lending right, right in a registered design or design right.

(3)     Payments are taken to be made in connection with a business if they are made—

(a)     in

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