Income Tax (Earnings and Pensions) Act 2003

48 Scope of this Chapter U.K.

(1) This Chapter has effect with respect to the provision of services through an intermediary [F1 in a case where the services are provided to a person who is not a public authority and who either—

(a) qualifies as small for a tax year, or

(b) does not have a UK connection for a tax year.]

(2) Nothing in this Chapter—

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

[F2 (aa) applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or]

(b) applies to payments [F3 or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax)] .

[F4 (3) In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).]

[F5 (4) For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.

(5) For provision determining when a person has a UK connection for a tax year, see section 60I.]

Textual Amendments

F1 Words in s. 48(1) substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 3(2), 24 (with Sch. 1 paras. 30-34)

F2 S. 48(2)(aa) substituted for word (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 3

F3 Words in s. 48(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 429 (with Sch. 2)

F4 S. 48(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 2(b)

F5 S. 48(4)(5) inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 3(3), 24 (with Sch. 1 paras. 30-34)