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9(1)Section 61K (scope of Chapter) is amended as follows.
(2)In subsection (1) for the words “to a public authority through an intermediary” substitute “through an intermediary in a case where the services are provided to a person who—
(a)is a public authority, or
(b)qualifies as medium or large and has a UK connection for a tax year”.
(3)After subsection (2) insert—
“(3)For the purposes of this Chapter a person qualifies as medium or large for a tax year if the person does not qualify as small for the tax year for the purposes of Chapter 8 of this Part (see sections 60A to 60G).
(4)Section 60I (when a person has a UK connection for a tax year) applies for the purposes of this Chapter.”
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