[44 Treatment of workers supplied by agencies]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 7
Application of Provisions to Agency Workers

Agency workers

[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

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