3(1)Section 48 (scope of Chapter) is amended as follows.U.K.
(2)In subsection (1) for the words from “, but” to the end substitute “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.”
(3)After subsection (3) insert—
“(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.”