C2C1Part 2Employment income: charge to tax

Annotations:
Modifications etc. (not altering text)
C2

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)

Chapter 8F1Workers' services provided through intermediaries to small clients

Annotations:
Amendments (Textual)
F1

Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)

Application of this Chapter

48Scope of this Chapter

1

This Chapter has effect with respect to the provision of services through an intermediary F4in a case where the services are provided to a person who is not a public authority and who either—

a

qualifies as small for a tax year, or

b

does not have a UK connection for a tax year.

2

Nothing in this Chapter—

a

affects the operation of Chapter 7 of this Part,

F3aa

applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or

b

applies to payments F5or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax) .

F23

In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).

F64

For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.

5

For provision determining when a person has a UK connection for a tax year, see section 60I.