There are currently no known outstanding effects for the Finance Act 2020, Paragraph 9.
9(1)Section 61K (scope of Chapter) is amended as follows.U.K.
(2)In subsection (1) for the words “to a public authority through an intermediary” substitute “through 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”.
(3)After subsection (2) insert—
“(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.”
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
