16 Treatment of agency workers
Finance Act 2014 (2014 c 26) | Legislation

16  Treatment of agency workers

(1)     Chapter 7 of Part 2 of ITEPA 2003 (income tax treatment of agency workers) is amended as follows.

(2)     For section 44 (treatment of workers supplied by agencies) substitute—

“44 Treatment of workers supplied by agencies

(1)     This section applies if—

(a)     an individual (“the worker”) personally provides services (which are not excluded services) to another person (“the client”),

(b)     there is a contract between—

(i)     the client or a person connected with the client, and

(ii)     a person other than the worker, the client or a person connected with the client (“the agency”), and

(c)     under or in consequence of that contract—

(i)     the services are provided, or

(ii)     the client or any person connected with the client pays, or otherwise provides consideration, for the services.

(2)     But this section does not apply if—

(a)     it is shown that the manner in which the worker provides the services is not subject to (or to the right of) supervision, direction or control by any person, or

(b)     remuneration receivable by the worker in consequence of providing the services constitutes employment income of the worker apart from this Chapter.

(3)     If this section applies—

(a)

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