Part 2Employment income: charge to tax

Chapter 8Workers' services provided through intermediaries to small clients

Application of this Chapter

48Scope of this Chapter

(1)

This Chapter has effect with respect to the provision of services through an intermediary F1in a case where the services are provided to a person who is not a public authority and who either—

(a)

qualifies as small for a tax year, or

(b)

does not have a UK connection for a tax year.

(2)

Nothing in this Chapter—

(a)

affects the operation of Chapter 7 of this Part,

F2(aa)

applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or

(b)

applies to payments F3or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax) .

F4(3)

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

F5(4)

For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.

(5)

For provision determining when a person has a UK connection for a tax year, see section 60I.