[ESM2055] ESM2055 – Agency and temporary workers: agency legislation – provisions from 6 April 2014: agency legislation – an explanation of supervision, direction or control as to the manner in which the services are provided – for the purposes of the agency legis

Part 2, Chapter 7 Income Tax (Earnings and Pensions) Act 2003, Part 2, Chapter 7, section 44(2)(a)

Social Security (Categorisation of Earners) Regulations 1978, Schedule 1, Part 1, paragraph 2

The conditions that must be satisfied in order for the ‘agency legislation’ to apply have changed from 6 April 2014. See ESM2030 onwards for further details.

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