IR35: Countering Avoidance in the Provision of Personal Services

• Finance Act 2000 (see Section 60 and Schedule 12)
• Regulatory Impact Assessment (Revised October 1999)
• The National Insurance Regulations
• Welfare Reform and Pensions Act
• Welfare Reform and Pensions Bill, as amended in Committee in the House of Lords
• Finance Act 2007 (Section 25, Schedule 3, Part 1 and Part 2 for MSC legislation)