[61M Engagements to which Chapter applies]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61M  Engagements to which Chapter applies]

[(1)     Sections 61N to 61R apply where—

(a)     an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for another person (“the client”),

(b)     . . .

(c)     the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party (“the intermediary”), . . .

[(ca)     the client—

(i)     is a public authority, or

(ii)     is a person who qualifies

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