Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 1 U.K. Workers' services provided through intermediaries

PART 4 U.K. Commencement and transitional provisions

Transitional provisions U.K.

30 (1) This paragraph applies where— U.K.

(a) the client in the case of an engagement to which Chapter 10 of Part 2 of ITEPA 2003 applies is not a public authority within the meaning given by section 61L of ITEPA 2003 (as that section had effect before the amendments made by paragraph 10 of this Schedule), and

(b) a chain payment is made on or after 6 April 2021 that can reasonably be taken to be for services performed by the worker before 6 April 2021.

(2) The chain payment is to be disregarded for the purposes of Chapter 10 of Part 2 of ITEPA 2003.