Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 45
Arrangements with agencies
Section 45 deals with how remuneration received by an agency worker under arrangements with an agency is treated for income tax purposes, even when the worker is not currently assigned to a particular client.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.