[43K Extension of meaning of “worker” etc for Part IVA]
[43K Extension of meaning of “worker” etc for Part IVA]

[(1)     For the purposes of this Part “worker” includes an individual who is not a worker as defined by section 230(3) but who—

(a)     works or worked for a person in circumstances in which—

(i)     he is or was introduced or supplied to do that work by a third person, and

(ii)     the terms on which he is or was engaged to do the work are or were in practice substantially determined not by him but by the person for whom he works or worked, by the third person or by both of them,

(b)     contracts or contracted with a person, for the purposes of that person's business, for the execution of work to be done in a place not under the control or management of that person and would fall within section 230(3)(b) if for “personally” in that provision there were substituted “(whether personally or otherwise)”,