Part 2 U.K.Employment income: charge to tax

Chapter 8 U.K.Application of provisions to workers under arrangements made by intermediaries

Application of this Chapter U.K.

48 Scope of this Chapter U.K.

(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 [F2 or 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

F1 S. 48(2)(aa) substituted for word (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 3

F2 Words 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)