Finance Act 2003

136 Provision of services through intermediary

(1) Chapter 8 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (provision of services through an intermediary) is amended as follows.

(2) In section 49(1)(a) (services to which the Chapter applies), for “for the purposes of a business carried on by another person” substitute “for another person”.

(3) In consequence of the above amendment—

(a) omit section 49(2) of that Act, and

(b) in section 56(7) of that Act—

(i) at the end of paragraph (a) insert “, and”, and

(ii) omit paragraph (c) and the word “and” preceding it.

(4) This section applies in relation to services performed or due to be performed on or after 10th April 2003.