[61G Application of Income Tax Acts in relation to deemed employment]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61G  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 MSC to provide the relevant services, and

(b)     the deemed employment payment were a payment by the MSC of earnings from that employment;

but this

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