Section 61P — Income Tax (Earnings and Pensions) Act 2003: Conditions where intermediary is a partnership

Conditions where intermediary is a partnership 61P 1 The condition mentioned in section 61N(10)(d) is—

a that the worker, alone or with one or more relatives, is entitled to 60% or more of the profits of the partnership, or b that most of the profits of the partnership derive from the provision of services under engagements to which one or other of this Chapter and Chapter 8 applies—

i to a single client, or ii to a single client together with associates of that client, or c that under the profit sharing arrangements the income of any of the partners is based on the amount of income generated by that partner by the provision of services under engagements to which one or other of this Chapter and Chapter 8 applies.

2 In subsection (1)(a) “ relative ” means spouse or civil partner, parent or child or remoter relation in the direct line, or brother or sister.

3 Section 61(4) and (5) apply for the purposes of this section as they apply for the purposes of Chapter 8.