[F161AScope of this ChapterU.K.
This section has no associated Explanatory Notes
(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).
[F2(3)See also section 61D(4A) (disapplication of this Chapter if Chapter 10 applies).]]
Textual Amendments
F1Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4
F2S. 61A(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 6