Related Commentary  Related CasesRelated HMRC Manuals

49(1)  This Chapter applies where–

(a)an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for another person (“the client”),

(aa)the client is not a public authority,

(b)the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party (“the intermediary”), and

(c)the circumstances are such that–

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