SCHEDULES

SCHEDULE 3Managed service companies

Part 1Amendments of ITEPA 2003

8

In Part 2 of Schedule 1 (index of defined expressions), insert at the appropriate places—

associate (in Chapter 9 of Part 2)

section 61I (but see section 61C(4))

business (in Chapter 9 of Part 2)

section 61J

the client (in Chapter 9 of Part 2)

section 61D(4)

employer's national insurance contributions (in Chapter 9 of Part 2)

section 61J

managed service company (in Chapter 9 of Part 2)

section 61B

national insurance contributions (in Chapter 9 of Part 2)

section 61J

PAYE provisions (in Chapter 9 of Part 2)

section 61J

the relevant services (in Chapter 9 of Part 2)

section 61D(4)

the worker (in Chapter 9 of Part 2)

section 61D(4)