C1C2Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 8Application of provisions to workers under arrangements made by intermediaries
Application of this Chapter
48Scope of this Chapter
1
This Chapter has effect with respect to the provision of services through an intermediary F4, 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,
F1aa
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) .
F33
In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)