Section 61K | Scope of this Chapter ^F1

(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—^F2

(a)is a public authority, or^F2

(b)qualifies as medium or large and has a UK connection for a tax year^F2

(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).^F3

(4)Section 60I (when a person has a UK connection for a tax year) applies for the purposes of this Chapter.^F3