Statute
Section 61A — Income Tax (Earnings and Pensions) Act 2003: Scope of this Chapter
Text of the provision Official document
Scope of this Chapter 61A 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).
3 See also section 61D(4A) (disapplication of this Chapter if Chapter 10 applies).
Official source: legislation.gov.uk
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