SCHEDULES

SCHEDULE 1Workers' services provided through intermediaries

PART 4Commencement and transitional provisions

Transitional provisions

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1

This paragraph applies where—

a

the client in the case of an engagement to which Chapter 10 of Part 2 of ITEPA 2003 applies is not a public authority within the meaning given by section 61L of ITEPA 2003 (as that section had effect before the amendments made by paragraph 10 of this Schedule), and

b

a chain payment is made on or after 6 April 2021 that can reasonably be taken to be for services performed by the worker before 6 April 2021.

2

The chain payment is to be disregarded for the purposes of Chapter 10 of Part 2 of ITEPA 2003.