127For section 16A substitute—
(1)This section applies where—
(a)any services which an individual provides or is obliged to provide under an agency contract are treated under section 44(2) of ITEPA 2003 as the duties of an office or employment held by him with the agency, or
(b)any remuneration receivable under or in consequence of arrangements falling within section 45 of that Act is treated as earnings from an office or employment held by an individual with the agency.
(2)Where this section applies—
(a)section 15 above shall apply as if the individual were employed by the agency, and
(b)section 16 above shall not apply to any payments made to the individual under or in consequence of the agency contract or the arrangements.
(3)In this section “agency contract” and “remuneration” have the same meaning as in Chapter 7 of Part 2 of ITEPA 2003.”