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

52  Conditions of liability where intermediary is a partnership

(1)     Where the intermediary is a partnership the conditions are as follows.

(2)     In relation to any payment or benefit received or receivable by the worker as a member of the partnership the conditions are—

(a)     that the worker, alone or with one or more relatives, is entitled to 60%

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