The detail of the legislation in both ITEPA 2003, ss 61A–61J (Pt 2, Ch 9) and ITEPA 2003, s 688A is intended to exclude employment agencies and other employment businesses carrying on only their core business from being caught by the definitions of either 'MSC provider' or 'specified persons' for the purpose of the transfer of debt provisions.
However, if an agency or business goes beyond this core
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