[61R Application of Income Tax Acts in relation to deemed employment]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61R  Application of Income Tax Acts in relation to deemed employment]

[(1)     The Income Tax Acts (in particular, Part 11 and PAYE regulations) apply in relation to the deemed direct payment as follows.

(2)     They apply as if—

(a)     the worker

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