[312G “Service company”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[312G  “Service company”]

[(1)     For the purposes of section 312B, “service company” means—

(a)     a managed service company within the meaning of section 61B, or

(b)     a company (“SC”) in respect of which Conditions A and B are met.

(2)     Condition A is that the business carried on by SC consists substantially of the provision of the services of persons employed by it.

(3)     Condition B is that the majority of those services

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