Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 45: Arrangements with agencies
182.This derives from section 134(5), (the reference to “excluded services”), and from section 134(6) of ICTA. The provision is aimed at remuneration paid by the agency while an agency worker is on their books, for a period in which the worker is not assigned to any particular client.
183.This section refers to “a third person (“the agency”)” in place of the phrase “another person” used in ICTA. See Change 11 in Annex 1.