Section 48 — Income Tax (Earnings and Pensions) Act 2003: Scope of this Chapter

Scope of this Chapter 48 1 This Chapter has effect with respect to the provision of services through an intermediary in 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, aa applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), 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) .

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

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.