Finance Act 2017 (c. 10)

SCHEDULES

SCHEDULE 1 U.K. Workers' services provided to public sector through intermediaries

Part 4 U.K. Commencement

15 U.K. The amendments made in ITEPA 2003 by Parts 1 and 3 of this Schedule have effect for the tax year 2017-18 and subsequent tax years.

16 U.K. The amendment made by Part 2 of this Schedule has effect in relation to deemed direct payments treated as made on or after 6 April 2017, and does so even if relating to services provided before that date.

17 U.K. The payments to which the amendments made in ITTOIA 2005 and CTA 2009 by Part 3 of this Schedule apply include payments made before the passing of this Act.