Section 27BY(8)

In applying Chapter 2 or 5 for the purposes of the duty after it has ceased to be excluded— in any case where there was a reference period in relation to the duty as it had effect before being excluded, that reference period is to be disregarded; in relation to a worker and the worker’s employer— section 27BA(5)(a) has effect as if for sub-paragraphs (i) and (ii) there were substituted— where the worker is employed by the employer on the day (“the effective day”) after the day on which terms cease to be incorporated as mentioned in section 27BY(7)(b), the effective day, or where the worker is not so employed, the first day after the effective day on which the worker is employed by the employer, and section 27BF(3) has effect as if for paragraphs (a) and (b) there were substituted— where the worker is employed by the employer on the day (“the effective day”) after the day on which terms cease to be incorporated as mentioned in section 27BY(7)(b), the effective day, or where the worker is not so employed, the first day after the effective day on which the worker is employed by the employer. in relation to an agency worker and a hirer for and under the supervision and direction of whom the agency worker works, paragraph 1(5)(a) of Schedule A1 has effect as if for sub-paragraphs (i) and (ii) there were substituted— where the agency worker is working for and under the supervision and direction of the hirer on the day (“the effective day”) after the day on which terms cease to be incorporated as mentioned in section 27BY(7)(b), the effective day, or where the agency worker is not so working, the first day after the effective day on which the agency worker is working for and under the supervision and direction of the hirer, and in relation to an agency worker and the work-finding agency with which the agency worker has a worker’s contract or an arrangement by virtue of which the agency worker is (or is to be) supplied to work for and under the supervision and direction of a hirer, paragraph 7(3) of Schedule A1 has effect as if for paragraphs (a) and (b) there were substituted— where the worker’s contract or arrangement is in force on the day (“the effective day”) after the day on which terms cease to be incorporated as mentioned in section 27BY(7)(b), the effective day, or where it is not in force on the effective day, the first day after the effective day on which it is in force.

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Source: legislation.gov.uk · retrieved 2026-09-04