Part 2Employment income: charge to tax

F1Chapter 9Managed service companies

Application of this Chapter

61AScope of this Chapter

(1)

This Chapter has effect with respect to the provision of services by a managed service company.

(2)

Nothing in this Chapter—

(a)

affects the operation of Chapter 7 of this Part (agency workers), or

(b)

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

F2(3)

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