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SCHEDULES

SCHEDULE 1E+W+S+N.I.Workers' services provided to public sector through intermediaries

Part 1 E+W+S+N.I.Preliminary amendments

1ITEPA 2003 is amended as follows.E+W+S+N.I.

2In section 48 (scope of Chapter 8 of Part 2: workers' services provided through intermediaries)—E+W+S+N.I.

(a)in subsection (1), after “through an intermediary” insert “ , but not where the services are provided to a public authority ”, and

(b)after subsection (2) insert—

(3)In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).

3In section 49(1) (engagements to which Chapter applies), after paragraph (a) insert—E+W+S+N.I.

(aa)the client is not a public authority,.

4In section 52(2)(b) and (c) (conditions of liability under Chapter 8 where intermediary is a partnership), for “this Chapter” substitute “ one or other of this Chapter and Chapter 10 ”.E+W+S+N.I.

5In section 61(1) (interpretation of Chapter 8), before the definition of “engagement to which this Chapter applies” insert—E+W+S+N.I.

engagement to which Chapter 10 applies” has the meaning given by section 61M(5);.

6In section 61A (scope of Chapter 9 of Part 2: workers' services provided by managed service companies), after subsection (2) insert—E+W+S+N.I.

(3)See also section 61D(4A) (disapplication of this Chapter if Chapter 10 applies).

7In section 61D (deemed earnings where worker's services provided by managed service company), after subsection (4) insert—E+W+S+N.I.

(4A)This section does not apply where the provision of the relevant services gives rise (directly or indirectly) to an engagement to which Chapter 10 applies, and for this purpose it does not matter whether the client is also “the client” for the purposes of section 61M(1).

8In section 61J(1) (interpretation of Chapter 9), before the definition of “managed service company” insert—E+W+S+N.I.

engagement to which Chapter 10 applies” has the meaning given by section 61M(5),.