Related Commentary  Related HMRC Manuals

61N(1)  If one of Conditions A to C is met, identify the chain of two or more persons where–

(a)the highest person in the chain is the client,

(b)the lowest person in the chain is the intermediary, and

(c)each person in the chain above the lowest makes a chain payment to the person immediately below them in the chain.

(See section 61U for cases where one of Conditions A to C is treated as being met.)

61N(2)  In this section and sections 61O to 61S

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