C1Part 2Employment income: charge to tax
Annotations:
Modifications etc. (not altering text)
F1Chapter 9Managed service companies
Annotations:
Amendments (Textual)
F1
Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4
Application of this Chapter
61AScope of this Chapter
1
This Chapter has effect with respect to the provision of services by a managed service company.
2
Nothing in this Chapter—
a
affects the operation of Chapter 7 of this Part (agency workers), or
b
applies to payments 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).
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)