http://www.legislation.gov.uk/ukpga/2003/14/section/136/enacted
Finance Act 2003
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King's Printer of Acts of Parliament
2021-08-04
Finance Act 2003
s. 87(3)(a)
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para. 3(4)(a)
reg. 1
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Finance Act 2003
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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.