Income Tax (Earnings and Pensions) Act 2003 section 60F

When other persons qualify as small for a tax year

Section 60F explains how individuals and other persons who are not companies or undertakings can qualify as "small" for the purposes of the off-payroll working rules in this Chapter.

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.