14 Travel expenses of workers providing services through intermediaries
Finance Act 2016 (2016 c 24) | Legislation

14  Travel expenses of workers providing services through intermediaries

(1)     In Chapter 2 of Part 5 of ITEPA 2003 (deductions for employee's expenses), after section 339 insert—

“339A Travel for necessary attendance: employment intermediaries

(1)     This section applies where an individual (“the worker”)—

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

(b)     the services are provided not under a contract directly between the client or a person connected with the client and the worker but under arrangements involving an employment intermediary.

This is subject to the following provisions of this section.

(2)     Where this section applies, each engagement is for the purposes of sections 338 and 339 to be regarded as a separate employment.

(3)     This section does not apply if 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.

(4)     Subsection (3) does not apply in relation to an engagement if—

(a)     Chapter 8 of Part 2 applies in relation to the engagement,

(b)     the conditions in section 51, 52 or 53 are met in relation to the employment intermediary, and

(c)

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