[61V Consequences of providing fraudulent information]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61V  Consequences of providing fraudulent information]

[(1)     Subsection (2) applies if in any case—

(a)     a person (“the deemed employer”) would, but for this section, be treated by section 61N(3) as making a payment to another person (“the services-provider”), and

(b)     the fraudulent documentation condition is met.

(2)     Section 61N(3) has effect in the case as if the reference to the

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