48Scope of this ChapterU.K.
(1)This Chapter has effect with respect to the provision of services through an intermediary [F1, but not where the services are provided to a public authority] .
(2)Nothing in this Chapter—
(a)affects the operation of Chapter 7 of this Part,
[F2(aa)applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or]
(b)applies to payments [F3or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax)] .
[F4(3)In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).]
Textual Amendments
F1Words in s. 48(1) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 2(a)
F2S. 48(2)(aa) substituted for word (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 3
F3Words 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)
F4S. 48(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 2(b)