Section 141A — Corporation Tax Act 2009: Intermediaries providing worker's services to public authority or medium or large client

Intermediaries providing worker's services to public authority or medium or large client 141A 1 This section applies for the purposes of calculating the trading profits of a person where—

a the person is the intermediary in a chain identified under section 61N of ITEPA 2003 (see section 61N(1)(b)),

b a deemed direct payment is treated as made under subsection (3) of that section, and c the person receives a payment which can reasonably be taken to be in respect of the same services as those in respect of which the underlying chain payment is made.

2 The payment mentioned in subsection (1)(c) is not required to be brought into account in calculating the profits of the trade.

3 In this section “ underlying chain payment ” means the payment whose amount is used at Step 1 of section 61Q(1) of ITEPA 2003 as the starting point for calculating the amount of the deemed direct payment mentioned in subsection (1)(b).