SCHEDULES

SCHEDULE 1 U.K. Workers' services provided through intermediaries

PART 4 U.K. Commencement and transitional provisions

Transitional provisions U.K.

34 U.K. For the purposes of section 61T of ITEPA 2003—

(a) it does not matter whether the representations to the client mentioned in subsection (1) of that section were made before 6 April 2021 or on or after that date, but

(b) in a case where the representations were made before 6 April 2021 that section has effect as if the reference in subsection (3) to the date the client receives the representations were to 6 April 2021.