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

[61R  Application of Income Tax Acts in relation to deemed employment]

[(1)     The Income Tax Acts (in particular, Part 11 and PAYE regulations) apply in relation to the deemed direct payment as follows.

(2)     They apply as if—

(a)     the worker were employed by the person treated as making the deemed direct payment, and

(b)     the services were performed, or to be performed, by the worker in the

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