51 Conditions of liability where intermediary is a company
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

51  Conditions of liability where intermediary is a company

(1)     Where the intermediary is a company the conditions are that the intermediary is not an associated company of the client that falls within subsection (2) and either—

(a)     the worker has a material interest in the intermediary, or

(b)     the payment or benefit mentioned in section 50(1)(b)—

(i)     is received or receivable by the worker directly from the intermediary, and

(ii)     can reasonably be taken

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