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Income Tax (Earnings and Pensions) Act 2003

Section 48: Scope of this Chapter

193.Subsection (1) of this section provides for the Chapter to have effect where the services of a worker are provided through an intermediary.

194.Subsection (2) sets out that Chapter 7 of this Part, treatment of workers supplied by agencies, and section 555 of ICTA, payments to non-resident entertainers or sportsmen, both have priority over this Chapter. It derives from paragraphs 6 and 24.

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