SCHEDULES
SCHEDULE 1Workers' services provided through intermediaries
PART 1Amendments to Chapter 8 of Part 2 of ITEPA 2003
3
1
Section 48 (scope of Chapter) is amended as follows.
2
In subsection (1) for the words from “, but” to the end substitute
in a case where the services are provided to a person who is not a public authority and who either—
a
qualifies as small for a tax year, or
b
does not have a UK connection for a tax year.
3
After subsection (3) insert—
4
For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.
5
For provision determining when a person has a UK connection for a tax year, see section 60I.