OPW Rules definition
OPW Rules means (as applicable) the Old Rules and/or the New Rules; "OPW Status" means the status of the individual PSC Personnel providing services for employment tax purposes under the OPW Rules, being either "employed" (commonly known as "Inside IR35") or "self-employed" (commonly known as "Outside IR35");
OPW Rules means the off-payroll working rules contained in Chapter 10 of Part 2 of Income Tax (Earnings and Pensions) Act 2003.