Section 61A | Scope of this Chapter ^F1

(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