[688AB Workers' providing services through intermediaries etc: cases where taxes already paid]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[688AB  Workers' providing services through intermediaries etc: cases where taxes already paid]

[(1)     PAYE regulations may make the following provision.

(2)     Provision for an amount to be treated as having been recovered from the payee, and for that amount not to be recoverable from the payer (“the deemed employer”), where—

(a)     the deemed employer would otherwise be liable to pay an amount

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