Section 1128 — Corporation Tax Act 2009: “Externally provided worker”

“Externally provided worker” 1128 1 For the purposes of this Part a person is an “ externally provided worker ” in relation to a company if each of conditions A to G is met.

2 Condition A is that the worker is an individual.

3 Condition B is that the worker is not a director or employee of the company.

4 Condition C is that the worker personally provides, or is under an obligation personally to provide, services to the company.

5 Condition D is that the worker is subject to (or to the right of) supervision, direction or control by the company as to the manner in which those services are provided.

6 Condition E is that the worker's services are supplied to the company through a staff provider (whether or not the worker is a director or employee of the staff provider or any other person).

7 Condition F is that the worker provides, or is under an obligation to provide, those services personally to the company under the terms of a contract between the worker and a person other than the company (the “staff controller”) .

8 Condition G is that the provision of those services does not constitute the carrying on of activities contracted out by the company.

9 In sections 1129 to 1132A references to “staff controller” are to be read in accordance with subsection (7).