Section 61R Chapter 10 ITEPA 2003

The Income Tax Acts apply in relation to the deemed direct payment (DDP) as if the worker were employed by the person treated as making the DDP and the services were performed, or to be performed, by the worker in the course of performing the duties of that employment.

The DDP is treated as taxable earnings from the employment for the purposes of securing that any deductions under Chapters 2 to 6 of Part 5 ITEPA 2003 do not exceed the DDP and as taxable earnings from the employment for the purposes of section 232 ITEPA 2003.

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