http://www.legislation.gov.uk/ukpga/2003/14/section/136/2008-07-21
Finance Act 2003
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-06-12
Expert Participation
2008-07-21
Finance Act 2003
s. 87(3)(a)
(ia)
The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003
Sch.
para. 3(4)(a)
reg. 1
Finance Act 2003
Sch. 12
para. 1A
Tribunals, Courts and Enforcement Act 2007
Sch. 13
para. 147(2)
s. 89
s. 148
art. 2(1)(b)
Finance Act 2003
Sch. 12
para. 3(2)(aa)
Bankruptcy and Diligence etc. (Scotland) Act 2007
Sch. 5
para. 32
s. 223
s. 227(3)
art. 3(2)
(3)
art. 4
Finance Act 2003
Sch. 12
para. 1A
Finance Act 2008
Sch. 43
para. 9
s. 129(4)
art. 2
Finance Act 2003
s. 57(3)
Finance Act 2011
Sch. 22
para. 4
Finance Act 2003
Sch. 17A
para. 10(1)(f)
(fa)
Leasehold and Freehold Reform Act 2024
Sch. 9
para. 12(b)
s. 124(3)
Finance Act 2003
specified provision(s)
The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019
Rheoliadau Deddf Diddymu’r Hawl i Brynu a Hawliau Cysylltiedig (Cymru) 2018 (Diwygiadau Canlyniadol a Darpariaethau Arbed) 2019
reg. 5
Part 7Income tax, corporation tax and capital gains tax: general
Employment income and related matters
136Provision of services through intermediary
1
Chapter 8 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (provision of services through an intermediary) is amended as follows.
2
In section 49(1)(a)
(services to which the Chapter applies), for “for the purposes of a business carried on by another person” substitute “
for another person
”
.
3
In consequence of the above amendment—
a
omit section 49(2) of that Act, and
b
in section 56(7) of that Act—
i
at the end of paragraph (a) insert “
, and
”
, and
ii
omit paragraph (c) and the word “and” preceding it.
4
This section applies in relation to services performed or due to be performed on or after 10th April 2003.