[60H Duty on client to state whether it qualifies as small for a tax year]

[60H  Duty on client to state whether it qualifies as small for a tax year]

[(1)     This section applies if, in the case of an engagement that meets conditions (a) to (b) in section 49(1), the client receives from the client's agent or the worker a request to state whether in the client's opinion the client

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