PART 1Income tax, corporation tax and capital gains tax
CHAPTER 2Income tax: general
Other provisions
20PAYE obligations of UK intermediary in cases involving non-UK employer
1
Section 689 of ITEPA 2003 (PAYE: employee of non-UK employer) is amended as follows.
2
After subsection (1A) insert—
1B
Subsection (1C) applies if—
a
the employee worked for the relevant person during the period under or in consequence of arrangements made between the relevant person and a third person,
b
the third person did not make the payment of, or on account of, PAYE income of the employee, and
c
PAYE regulations would apply to the third person if the third person were to make a payment of, or on account of, PAYE income of the employee.
1C
The third person is to be treated, for the purposes of PAYE regulations, as making a payment of PAYE income of the employee of an amount equal to the amount given by subsection (3).
3
In subsection (2), for “The” substitute “
If subsection (1C) does not apply, the
”
.
4
The amendments made by this section are treated as having come into force on 6 April 2014.