C2C1Part 2Employment income: charge to tax
Annotations:
Modifications etc. (not altering text)
C1
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 7Application of provisions to agency workers
Agency workers
46Cases involving unincorporated bodies etc.
1
Section 44 also applies—
a
if the worker personally providesF2... the services in question as a partner in a firm or a member of an unincorporated body;
b
if the agency in question is an unincorporated body of which the worker is a member.
2
In a case within subsection (1)(a), remuneration receivable F1in consequence of the worker providing the services is to be treated for income tax purposes as income of the worker and not as income of the firm or body.
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)