Schedule 2, Part 1, paragraph 1(11)

The reference in subsection (4) to an employee of a person (“P”) includes a person who— personally provides, or is under an obligation personally to provide, services to P under an arrangement made between P and the person providing the services or another person, and is subject to (or to the right of) supervision, direction or control by P as to the manner in which those services are provided.

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