SCHEDULES

SCHEDULE 7Transitionals and savings

Part 2Employment income: charge to tax

Application of provisions to agency workers

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Section 44(2) does not apply in relation to—

a

payments made before 6th April 1998 other than payments made in respect of services provided on or after that date, or

b

payments made on or after that date in respect of services provided before that date,

if in providing the services the worker is or would be a sub-contractor within the meaning of section 560 of ICTA (sub-contractors in the construction industry).