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.