49 Engagements to which this Chapter applies
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

49  Engagements to which this Chapter applies

(1)     This Chapter applies where—

(a)     an individual (“the worker”) personally performs, or is under an obligation personally to perform, services [for another person] (“the client”),

[(aa)     the client is not a public authority,]

(b)     the services are provided not under a contract directly between the client and the worker but under arrangements involving a third

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