Section 61A Scope of this Chapter
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Amendments
Section 61A inserted by Finance Act 2007 section 25 and Schedule 3 para 4 from 6 April 2007.
(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).
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