Section 136 — Finance Act 2003: Provision of services through intermediary

Provision of services through intermediary 136 1 Chapter 8 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (provision of services through an intermediary) is amended as follows.

2 In section 49(1)(a) (services to which the Chapter applies), for “for the purposes of a business carried on by another person” substitute “ for another person ” .

3 In consequence of the above amendment—

a omit section 49(2) of that Act, and b in section 56(7) of that Act—

i at the end of paragraph (a) insert “ , and ” , and ii omit paragraph (c) and the word “and” preceding it.

4 This section applies in relation to services performed or due to be performed on or after 10th April 2003.