Section 48 | Scope of this Chapter

(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—^F1

(a)qualifies as small for a tax year, or^F1

(b)does not have a UK connection for a tax year.^F1

(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^F2

(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) .^F3

(3)In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).^F4

(4)For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.^F5

(5)For provision determining when a person has a UK connection for a tax year, see section 60I.^F5