[F161KScope of this ChapterU.K.
(1)This Chapter has effect with respect to the provision of services [F2through an intermediary in a case where the services are provided to a person who—
(a)is a public authority, or
(b)qualifies as medium or large and has a UK connection for a tax year]
(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).
[F3(3)For the purposes of this Chapter a person qualifies as medium or large for a tax year if the person does not qualify as small for the tax year for the purposes of Chapter 8 of this Part (see sections 60A to 60G).
(4)Section 60I (when a person has a UK connection for a tax year) applies for the purposes of this Chapter.]]
Textual Amendments
F1Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9
F2Words in s. 61K(1) substituted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 9(2) (with Sch. 1 paras. 30-34)
F3S. 61K(3)(4) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 9(3) (with Sch. 1 paras. 30-34)
Modifications etc. (not altering text)
C1S. 61K(3) applied (with effect in accordance with Sch. 1 para. 27 of the amending Act) by 2004 c. 12, s. 60(3C) (as inserted by Finance Act 2020 (c. 14), Sch. 1 para. 20 (with Sch. 1 paras. 30-34))