Section 61K — Income Tax (Earnings and Pensions) Act 2003: Scope of this Chapter

Scope of this Chapter 61K 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—

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).

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.