Income Tax (Earnings and Pensions) Act 2003 section 61A

Scope of this Chapter

Section 61A defines the scope of Chapter 9, which deals with the tax treatment of services provided through managed service companies, and sets out certain exclusions from its application.

• Chapter 9 applies specifically to the provision of services by a managed service company (MSC)
• The agency workers rules in Chapter 7 continue to operate independently and are not overridden by Chapter 9
• Payments or transfers relating to visiting performers that are already subject to income tax deduction obligations under ITA 2007 are excluded from Chapter 9
• Chapter 9 is disapplied where Chapter 10 applies, which covers workers' services provided through intermediaries to public authorities or medium or large clients