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12In section 339A of ITEPA 2003 (travel for employment involving intermediaries), after subsection (6) insert—
“(6A)Subsection (3) does not apply in relation to an engagement if—
(a)sections 61N to 61R in Chapter 10 of Part 2 apply in relation to the engagement,
(b)one of Conditions A to C in section 61N is met in relation to the employment intermediary, and
(c)the employment intermediary is not a managed service company.
(6B)This section does not apply in relation to an engagement if—
(a)sections 61N to 61R in Chapter 10 of Part 2 do not apply in relation to the engagement because the circumstances in section 61M(1)(d) are not met,
(b)assuming those circumstances were met, one of Conditions A to C in section 61N would be met in relation to the employment intermediary, and
(c)the employment intermediary is not a managed service company.
(6C)In determining for the purposes of subsection (6A) or (6B) whether one of Conditions A to C in section 61N is or would be met in relation to the employment intermediary, read references to the intermediary as references to the employment intermediary.”
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