[339A Travel for necessary attendance: employment intermediaries]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[339A  Travel for necessary attendance: employment intermediaries]

[(1)     This section applies where an individual (“the worker”)—

(a)     personally provides services (which are not excluded services) to another person (“the client”), and

(b)     the services are provided not under a contract directly between the client or a person connected with the client and the worker but under arrangements involving an employment intermediary.

This is subject to the following provisions of this section.

(2)     Where this section applies, each engagement is for the purposes of sections 338 and 339 to be regarded as a separate employment.

(3)     This section does not apply if it is shown that the manner in which the worker provides the services is not subject to (or to the right of) supervision, direction or control by any person.

(4)     Subsection (3) does not apply in relation to an engagement if—

(a)     Chapter 8 of Part 2 applies in relation to the engagement,

(b)     the conditions in section 51, 52 or 53 are met in relation to the employment intermediary, and

(c)     the employment intermediary is not a managed service company.

(5)     This section does not apply in relation to an engagement if—

(a)     Chapter

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Scotland: the Accountant in Bankruptcy

Scotland: the Accountant in BankruptcyThe office of the Accountant in Bankruptcy (AiB) was created by section 156 of the Bankruptcy (Scotland) Act 1856 . Previously, the functions of the AiB were limited but since 1993, with the enactment of the Bankruptcy (Scotland) Act 1993 (B(S)A 1993), the role

LEXISNEXIS

Possession with intent to supply

Possession with intent to supplyPossession with intent to supply a controlled drugIt is an offence for a person to have a controlled drug in his possession, whether lawfully or not, with intent to supply it to another in contravention of section 4(1) of the Misuse of Drugs Act 1971 (MDA

LEXISNEXIS

Forming enforceable contracts—consideration

Forming enforceable contracts—considerationThis Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in

LEXISNEXIS

A chargor (an individual) is granting a legal charge to a chargee (a company). Can an employee of the

There does not appear to be any evidence that an employee of the chargee cannot witness the chargor’s signature.Practice Note: Property deeds—use and execution of deeds in property transactions, provides guidance on who may witness the signature of a deed by an individual:‘There are certain