Income Tax (Earnings and Pensions) Act 2003

53Conditions of liability where intermediary is an individualU.K.
This section has no associated Explanatory Notes

Where the intermediary is an individual the conditions are that the payment or benefit—

(a)is received or receivable by the worker directly from the intermediary, and

(b)can reasonably be taken to represent remuneration for services provided by the worker to the client.