21 Workers' services provided through intermediaries
Finance Act 2021 (2021 c 26) | Legislation

Employment income

21  Workers' services provided through intermediaries

(1)     Chapter 10 of Part 2 of ITEPA 2003 (workers' services provided through intermediaries to public authorities or medium or large clients) is amended as follows.

(2)     In section 61N (worker treated as receiving earnings from employment)—

(a)     in subsection (3), for “and 61V” substitute “, 61V and 61WA”;

(b)     in subsection (5), for “section 61V” substitute “sections 61V and 61WA”;

(c)     in subsection (5A), in the words before paragraph (a), for “and 61V” substitute “, 61V and 61WA”.

(3)     In section 61O (conditions where intermediary is a company)—

(a)     in subsection (1), for paragraph (b) substitute—

“(b)     subsection (1A) or (1B) is satisfied.”;

(b)     after subsection (1) insert—

“(1A)     This subsection is satisfied where the worker has a material interest in the intermediary.

(1B)     This subsection is satisfied where—

(a)     the worker has a non-material interest in the intermediary,

(b)     the worker—

(i)     has received,

(ii)     has rights which entitle, or which in any circumstances would entitle, the worker to receive, or

(iii)     expects to receive,

a chain payment from the intermediary, and

(c)     the chain payment does not, or will not, wholly constitute employment

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