[27F Independent troncs]

[27F  Independent troncs]

[(1)     In this section “relevant tips” means the qualifying tips, gratuities and service charges that—

(a)     are paid at, or are otherwise attributable to, a place of business of an employer, and

(b)     are paid during a reference period.

(2)     Where—

(a)     the employer makes arrangements for the total amount of the relevant tips to be allocated between workers of the employer at the place of business by an independent tronc operator, and

(b)     it is fair for the employer to make those arrangements,

the employer is to be treated as having ensured that the total amount of the relevant tips is allocated fairly between workers of the employer at the place of business in accordance with section 27D(1).

(3)     Where—

(a)     the employer makes arrangements for a part of the total amount of the relevant tips to be allocated

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