Agency workers are subject to special deeming rules1. These rules apply where:
(1) an individual ('the worker') personally provides services to another person ('the client');
(2) there is a contract between the client or a person connected with the client, and a person other than the worker, the client or a person connected with the client ('the agency'); and
(3) in consequence of that contract the services are provided, or the client or any person connected with the client pays, or otherwise provides consideration, for the services2.
If these conditions are satisfied:
(a) the worker is treated for income tax
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