[61TA Duty for client to withdraw status determination statement if it ceases to be medium or large]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61TA  Duty for client to withdraw status determination statement if it ceases to be medium or large]

[(1)     This section applies if in the case of an engagement to which this Chapter applies—

(a)     the client is not a public authority,

(b)     the client gives a status determination statement to the worker, the client's agent or both, and

(c)     the client does not (but for this section) qualify as medium or large for a tax year beginning after

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