688 Agency workers
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

688  Agency workers

[(1)     This section applies if the remuneration receivable by an individual in consequence of providing services falls to be treated under section 44 (agency workers) as earnings from an employment.

(1A)     The relevant provisions have effect as if the individual held the employment with or under the deemed employer, subject to subsection (2).

(1B)     For the purposes of sections 687, 689 and 689A, if—

(a)     a person other than the deemed employer or an intermediary of the deemed employer makes a payment of, or on account of, PAYE income of

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