»Ê¹ÚÌåÓýapp

Paragraph 3, 4 and 5 Schedule 12 Finance Act 2000/Sections 51, 52 and 53 Chapter 8 ITEPA 2003

Regulation 5 SI 2000 No. 727

»Ê¹ÚÌåÓýapp legislation will only apply where the intermediary satisfies specific conditions of liability. This section contains detailed guidance on those conditions, which will vary depending on whether the intermediary is:

• a company, see ESM8045
• a partnership, see ESM8055
• an individual, see ESM8060

If the conditions of liability are not met then a deemed payment is not treated as being made.