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← Income Tax (Earnings and Pensions) Act 2003

Income Tax (Earnings and Pensions) Act 2003 s 53

Income Tax (Earnings and Pensions) Act 2003 s 53

s 53 Conditions of liability where intermediary is an individual

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.

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