Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 46: Cases involving unincorporated bodies etc.
184.This section ensures that the agency rules apply in circumstances where the worker is a partner or member of an unincorporated body. They also apply in the situation in which the worker is a member of the agency itself, eg a professional association.
185.It derives from section 134(2) and (3) of ICTA.