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Income Tax (Earnings and Pensions) Act 2003

Paragraph 127

3619.This paragraph substitutes a new section 16A of TMA 1970. This section applies section 15 of TMA 1970, the return of employees’ earnings, to agency workers. The new wording accords with the language in this Act and there are signposts to Chapter 7 of Part 2, sections 44 to 47. The change in structure reflects the increased focus on the agency contract in these sections.

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