Paragraph 3

Section 48 (scope of Chapter) is amended as follows.

In subsection (1) for the words from “, but” to the end substitute

“in a case where the services are provided to a person who is not a public authority and who either—

(a)

qualifies as small for a tax year, or

(b)

does not have a UK connection for a tax year.”

After subsection (3) insert—

“(4)

For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.

(5)

For provision determining when a person has a UK connection for a tax year, see section 60I.”