(2) Treatment of remuneration from agencyUnder the former provisions (ITEPA 2003 ss 44–47), which were effective until 5 April 2014, where a worker personally provided, or was under an obligation personally to provide, services to a client and did so through a third party (described as an agency), remuneration paid by the agency to the worker under an 'agency contract' was to be treated as earnings of employment with the agency and subject to PAYE (
Under the former provisions (ITEPA 2003 ss 44–47), which were effective until 5 April 2014, where a worker personally provided, or was under an obligation personally to provide, services to a client and did so through a third party (described as an agency), remuneration paid by the agency to the worker under an 'agency contract' was to be treated as earnings of employment with the agency and subject to PAYE (
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