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,
[F1(aa)applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or]
(b)applies to payments [F2or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax)] .
Textual Amendments
F1S. 48(2)(aa) substituted for word (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 3
F2Words in s. 48(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 429 (with Sch. 2)