56 Application of Income Tax Acts in relation to deemed employment
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

56  Application of Income Tax Acts in relation to deemed employment

(1)     The Income Tax Acts (in particular, the PAYE provisions) apply in relation to the deemed employment payment as follows.

(2)     They apply as if—

(a)     the worker were employed by the intermediary, and

(b)     the relevant engagements were undertaken by the worker in the course of performing the duties of that employment.

(3)     The deemed employment payment is treated in particular—

(a)

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