[61B Meaning of “managed service company”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61B  Meaning of “managed service company”]

[(1)     A company is a “managed service company” if—

(a)     its business consists wholly or mainly of providing (directly or indirectly) the services of an individual to other persons,

(b)     payments are made (directly or indirectly) to the individual (or associates of the individual) of an amount equal to the greater part or all of the consideration for the provision of the services,

(c)     the way in which those payments are made would result in the

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