SCHEDULES
SCHEDULE 3U.K.Managed service companies
Part 1U.K.Amendments of ITEPA 2003
8U.K.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)”. |