Commentary

(d) Anti-avoidance (3): structure of assignments

Division AI Categories of Worker
| Commentary

(d) Anti-avoidance (3): structure of assignments

| Commentary

(d)     Anti-avoidance (3): structure of assignments

This is perhaps the most obvious anti-avoidance area because it concentrates on an intent to avoid the Regulations by the way in which the assignments are organised, in particular by being split up into ostensibly separate ones, a factor which would otherwise prevent the qualifying period being completed. It is contained in SI 2010/93 reg 9 which applies where the agency worker has:

  1.  

    (a)     completed two or more assignments with a hirer (H);

  2.  

    (b)     completed at least one assignment with H and one or more earlier assignments with hirers connected to H;

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