C2C1Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 8F1Workers' services provided through intermediaries to small clients
Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)
F2When a person qualifies as small for a tax year
Ss. 60A-60I and cross-headings inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 5, 24 (with Sch. 1 paras. 30-34)
60DWhen a relevant undertaking qualifies as small for a tax year
1
Sections 60A to 60C apply in relation to a relevant undertaking as they apply in relation to a company, subject to any necessary modifications.
2
In this section “relevant undertaking” means an undertaking in respect of which regulations have effect under—
a
section 15(a) of the Limited Liability Partnerships Act 2000,
b
section 1043 of the Companies Act 2006 (unregistered companies), or
c
section 1049 of the Companies Act 2006 (overseas companies).
3
Expressions used in this section and in the Companies Act 2006 have the same meaning in this section as in that Act.
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)