Part 2Employment income: charge to tax

F1CHAPTER 10Workers' services provided through intermediaries to public authorities or medium or large clients

61KScope of this Chapter

(1)

This Chapter has effect with respect to the provision of services F2through 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

(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).

F3(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.