Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 2 U.K. Employment income: charge to tax

Chapter 8 U.K. Application of provisions to workers under arrangements made by intermediaries

Application of this Chapter U.K.

48 Scope of this Chapter U.K.

(1) This Chapter has effect with respect to the provision of services through an intermediary.

(2) Nothing in this Chapter—

(a) affects the operation of Chapter 7 of this Part, or

(b) applies to payments subject to deduction of tax under section 555 of ICTA (payments to non-resident entertainers and sportsmen).