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Income Tax (Earnings and Pensions) Act 2003

Section 53: Conditions of liability where intermediary is an individual

215.This section is only of interest where the intermediary is an individual. It is drawn from paragraph 4. The condition looks at what is actually going on between the worker, the intermediary and the client. It is satisfied if the worker receives (or is entitled to receive) direct from the intermediary something that can reasonably be taken to be remuneration for services provided to the client.

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