15A
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Section 15A: Non-resident's staff are UK client's employees for section 15 purposes
Taxes Management Act 1970 · 1970 c.9
Part III: OTHER RETURNS AND INFORMATION
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.