Explanatory Notes

Finance Act 2013

2013 CHAPTER 29

17 July 2013

Introduction

Section 22: Arrangements Made by Intermediaries

Summary

1.Section 22 amends Chapter 8 of Part 2 of the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 – the intermediaries legislation (commonly known as IR35) to extend the application of this chapter to office holders. As an office holder is not considered to be an employee, prior to this amendment, an office holder engaged via an intermediary would not come within this legislation.