Income Tax (Earnings and Pensions) Act 2003 Explanatory Notes

Section 46: Cases involving unincorporated bodies etc.

184.This section ensures that the agency rules apply in circumstances where the worker is a partner or member of an unincorporated body. They also apply in the situation in which the worker is a member of the agency itself, eg a professional association.

185.It derives from section 134(2) and (3) of ICTA.

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