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Finance Act 2020
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- UK Public General Acts
- 2020 c. 14
- SCHEDULE 1
- PART 2
- Paragraph 11
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11(1)Section 61M (engagements to which the Chapter applies) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit paragraph (b),
(b)omit the “and” at the end of paragraph (c), and
(c)after paragraph (c) insert—
“(ca)the client—
(i)is a public authority, or
(ii)is a person who qualifies as medium or large and has a UK connection for one or more tax years during which the arrangements mentioned in paragraph (c) have effect, and”.
(3)After subsection (1) insert—
“(1A)But sections 61N to 61R do not apply if—
(a)the client is an individual, and
(b)the services are provided otherwise than for the purposes of the client's trade or business.”
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