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Legislation
Income Tax (Earnings and Pensions) Act 2003

CHAPTER 10 Workers' services provided through intermediaries to public authorities or medium or large clients

  • Section 61K Scope of this Chapter
  • Section 61L Meaning of “public authority”
  • Section 61M Engagements to which Chapter applies
  • Section 61N Worker treated as receiving earnings from employment
  • Section 61NA Meaning of status determination statement
  • Section 61O Conditions where intermediary is a company
  • Section 61P Conditions where intermediary is a partnership
  • Section 61Q Calculation of deemed direct payment
  • Section 61R Application of Income Tax Acts in relation to deemed employment
  • Section 61S Deductions from chain payments
  • Section 61T Client-led status disagreement process
  • Section 61TA Duty for client to withdraw status determination statement if it ceases to be medium or large
  • Section 61U Information to be provided by worker or intermediary and consequences of failure
  • Section 61V Consequences of providing fraudulent information
  • Section 61W Prevention of double charge to tax and allowance of certain deductions
  • Section 61WA Anti-avoidance
  • Section 61X Interpretation
  1. Chapter 10 · Workers' services provided through intermediaries to public authorities or medium or large clients
  2. Meaning of “public authority”

Section 61L | Meaning of “public authority” F1

From legislation.gov.uk

(1)In this Chapter “public authority” means—F1

(a)a public authority as defined by the Freedom of Information Act 2000,F1

(aa)a body specified in section 23(3) of the Freedom of Information Act 2000,F1F2

(b)a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002 (asp 13),F1

(ba)the Advanced Research and Invention Agency,F1F3

(c)the Corporate Officer of the House of Commons,F1

(d)the Corporate Officer of the House of Lords,F1

(e)the National Assembly for Wales Commission, ...F1

(f)the Northern Ireland Assembly Commission , orF1F4

(g)a company connected with any person mentioned in paragraphs (a) to (f).F1F4

(2)An authority within paragraph (a) or (b) of subsection (1) is a public authority for the purposes of this Chapter in relation to all its activities even if provisions of the Act mentioned in that paragraph do not apply to all information held by the authority.F1

(3)Subsection (1) is subject to subsection (4).F1

(4)A primary-healthcare provider is a public authority for the purposes of this Chapter only if the primary-healthcare provider—F1

(a)has a registered patient list for the purposes of relevant medical-services regulations,F1

(b)is within paragraph 43A in Part 3 of Schedule 1 to the Freedom of Information Act 2000 (providers of primary healthcare services in England and Wales) by reason of being a person providing primary dental services,F1

(c)is within paragraph 51 in that Part of that Schedule (providers of healthcare services in Northern Ireland) by reason of being a person providing general dental services, orF1

(d)is within paragraph 33 in Part 4 of Schedule 1 to the Freedom of Information (Scotland) Act 2002 (providers of healthcare services in Scotland) by reason of being a person providing general dental services.F1

(5)In this section—F1

“primary-healthcare provider” means an authority that is within subsection (1)(a) or (b) only because it is within a relevant paragraph,

“relevant paragraph” means—

(a)any of paragraphs 43A to 45A and 51 in Part 3 of Schedule 1 to the Freedom of Information Act 2000, or

(b)any of paragraphs 33 to 35 in Part 4 of Schedule 1 to the Freedom of Information (Scotland) Act 2002, and

“relevant medical-services regulations” means any of the following—

(a)the Primary Medical Services (Sale of Goodwill and Restrictions on Sub-contracting) Regulations 2004 (S.I. 2004/906),

(b)the Primary Medical Services (Sale of Goodwill and Restrictions on Sub-contracting) (Wales) Regulations 2004 (S.I. 2004/1017),

(c)the Primary Medical Services (Sale of Goodwill and Restrictions on Sub-contracting) (Scotland) Regulations 2004 (S.S.I. 2004/162), and

(d)the Primary Medical Services (Sale of Goodwill and Restrictions on Sub-contracting) Regulations (Northern Ireland) 2004 (S.R. (N.I.) 2004 No. 477).

(6)The Commissioners for Her Majesty's Revenue and Customs may by regulations amend this section in consequence of—F1

(a)any amendment or revocation of any regulations for the time being referred to in this section,F1

(b)any amendment in Part 3 of Schedule 1 to the Freedom of Information Act 2000, orF1

(c)any amendment in Part 4 of Schedule 1 to the Freedom of Information (Scotland) Act 2002.F1

Notes

  1. F1

    Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9

  2. F2

    S. 61L(1)(aa) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 10(a) (with Sch. 1 paras. 30-34)

  3. F3

    S. 61L(1)(ba) inserted (25.1.2023) by Advanced Research and Invention Agency Act 2022 (c. 4), s. 13(1), Sch. 3 para. 5; S.I. 2023/58, reg. 2

  4. F4

    S. 61L(1)(g) and word inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 10(c) (with Sch. 1 paras. 30-34)

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