Section 48 Scope of this Chapter
|
|
 |
£8.04 on Kindle |
 |
£20 eBook download |
(1) This Chapter has effect with respect to the provision of services through an intermediary.
(2) Nothing in this Chapter—
(a) affects the operation of Chapter 7 of this Part,
[(aa) applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or]1
(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)]2.
Amendments
1 Para (aa) substituted (for the word "or") by Finance Act 2007 section 25 and Schedule 3 para 3 from 6 April 2007.
2 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 429 from 6 April 2007.
|
|
