[46A Anti-avoidance]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Anti-avoidance]

[46A  Anti-avoidance]

[(1)     This section applies if—

(a)     an individual (“W”) personally provides services (which are not excluded services) to another person (“C”),

(b)     a third person (“A”) enters into arrangements the main purpose, or one of the main purposes, of

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