Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 12 U.K. Provision of services through an intermediary

Part II U.K. The deemed Schedule E payment

Calculation of deemed Schedule E payment U.K.

Yn ddilys o 24/07/2002

Reimbursed expenses U.K.

[F1 7A (1) The reference in Step Three of the calculation in paragraph 7 to expenses met by the intermediary includes expenses met by the worker and reimbursed by the intermediary.

(2) Where the intermediary is a partnership and the worker is a member of the partnership, expenses met by the worker for and on behalf of the intermediary shall be treated for the purposes of sub-paragraph (1) as expenses met by the worker and reimbursed by the intermediary.]

Textual Amendments

F1 Sch. 12 Pt. 2 paras. 7A, 7B inserted (24.7.2002 with effect as mentioned in s. 38(5) of the amending Act) by 2002 c. 23, s. 38(2)(5)