Related Commentary  Related CasesRelated HMRC Manuals

44(1)  This section applies if–

(a)an individual (“the worker”) personally provides services (which are not excluded services) to another person (“the client”),

(b)there is a contract between–

(i)the client or a person connected with the client, and

(ii)a person other than the worker, the client or a person connected with the client (“the agency”), and

(c)under or in consequence of that contract–

(i)the services are provided, or

(ii)the client or any person connected with the client pays, or otherwise provides consideration, for the services.

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