Statute
Section 53 — Income Tax (Earnings and Pensions) Act 2003: Conditions of liability where intermediary is an individual
Text of the provision Official document
Conditions of liability where intermediary is an individual 53 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.
Official source: legislation.gov.uk
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