Going around in circles on this one.
Agency provides some workers as individuals and others through their own PSCs. The former are all taxed and NI'd through the agency's PAYE. PSC providers are paid gross. The question is whether ITEPA 2003 s44 (and in particular the associated reporting requirements apply to the latter, where workers' services are provided by a limited company. I suppose that I may need to examine the contract between agency and end-client, to establish exactly who is providing what.
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No it should not apply in most cases
See HMRC's clarification on PSC's -guidance on their website (I cannot seem to post a link here).
Also see the report template published by HMRC - PSC is a reason for intermediaries not to be operating PAYE.