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)