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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Application of this Chapter

  • Section 61A Scope of this Chapter
  • Section 61B Meaning of “managed service company”
  • Section 61C Section 61B: supplementary
  1. Application of this Chapter
  2. Scope of this Chapter

Section 61A | Scope of this Chapter F1

From legislation.gov.uk

(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).F2

Notes

  1. F1

    Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4

  2. F2

    S. 61A(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 6

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