[61O Conditions where intermediary is a company]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61O  Conditions where intermediary is a company]

[(1)     The conditions mentioned in section 61N(9)(b) are that—

(a)     the intermediary is not an associated company of the client that falls within subsection (2), and

[(b)     subsection (1A) or (1B) is satisfied].

[(1A)     This subsection is satisfied where the worker has a material interest in the intermediary.

(1B)     This subsection is satisfied where—

(a)     the worker has a non-material interest in the intermediary,

(b)     the worker—

(i)     has received,

(ii)     has rights which entitle, or which in any circumstances would entitle, the worker to receive, or

(iii)     expects to receive,

a

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