C2C1Part 2Employment income: charge to tax

Annotations:
Modifications etc. (not altering text)
C2

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)

F2Chapter 9Managed service companies

Annotations:
Amendments (Textual)
F2

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

Application of this Chapter

61AScope of this Chapter

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).

F13

See also section 61D(4A) (disapplication of this Chapter if Chapter 10 applies).