Part 2

Employment income: charge to tax
Chapter 7

Application of provisions to agency workers

Agency workers

Cases involving unincorporated bodies etc.
46
1
Section 44 also applies—
a
if the worker personally provides ... 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 in 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.
Words in s. 46(2) substituted (6.4.2014) by Finance Act 2014 (c. 26), s. 16(4)(b)(11)
Words in s. 46(1)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), s. 16(4)(a)(11)
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))
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)