The 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:
If the conditions of liability are not met then a deemed payment
is not treated as being made.
There are flowcharts at
ESM3109 (where the intermediary is a
company) and at
ESM3116 (where the intermediary is a
partnership) which provide a guide to establishing whether the
conditions of liability are satisfied for a particular
intermediary.
