48Scope of this ChapterU.K.
This section has no associated Explanatory Notes
(1)This Chapter has effect with respect to the provision of services through an intermediary.
(2)Nothing in this Chapter—
(a)affects the operation of Chapter 7 of this Part, or
(b)applies to payments subject to deduction of tax under section 555 of ICTA (payments to non-resident entertainers and sportsmen).