Income Tax (Earnings and Pensions) Act 2003

[F161AScope of this ChapterU.K.
This adran has no associated Nodiadau Esboniadol

(1)This Chapter has effect with respect to the provision of services by a managed service company.

(2)Nothing in this Chapter—

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

(b)applies to payments 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).]

Textual Amendments

F1Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4