50 Worker treated as receiving earnings from employment
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

50  Worker treated as receiving earnings from employment

(1)     If, in the case of an engagement to which this Chapter applies, in any tax year—

[(za)     the client qualifies as small or does not have a UK connection,]

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

(b)     the worker, or an associate of the worker—

(i)     receives from the intermediary, directly or indirectly,

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