1128“Externally provided worker”U.K.
(1)For the purposes of this Part a person is an “externally provided worker” in relation to a company if each of conditions A to G is met.
(2)Condition A is that the worker is an individual.
(3)Condition B is that the worker is not a director or employee of the company.
(4)Condition C is that the worker personally provides, or is under an obligation personally to provide, services to the company.
(5)Condition D is that the worker is subject to (or to the right of) supervision, direction or control by the company as to the manner in which those services are provided.
(6)Condition E is that the worker's services are supplied to the company through a staff provider (whether or not the worker is a director or employee of the staff provider or any other person).
(7)Condition F is that the worker provides, or is under an obligation to provide, those services personally to the company under the terms of a contract between the worker and [F1a person other than the company (the “staff controller”)].
(8)Condition G is that the provision of those services does not constitute the carrying on of activities contracted out by the company.
[F2(9)In sections 1129 to 1131 references to “staff controller” are to be read in accordance with subsection (7).]
Textual Amendments
F1Words in s. 1128(7) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 34(2)
F2S. 1128(9) inserted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 34(3)