34
In forcePersons taken to be employees
34 Persons taken to be employees
For the purposes of this Act, a person who during a financial year—
(a)
performs work for or in relation to which services are supplied to another person under a relevant contract; or
(b)
being a natural person, under a relevant contract, re-supplies goods to an employer—
is taken to be an employee in respect of that financial year.
This Act’s bill:Explanatory memorandumSecond reading speech
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