Paragraph 9

Section 61K (scope of Chapter) is amended as follows.

In subsection (1) for the words “to a public authority through an intermediary” substitute

“through an intermediary in a case where the services are provided to a person who—

(a)

is a public authority, or

(b)

qualifies as medium or large and has a UK connection for a tax year”.

After subsection (2) insert—

“(3)

For the purposes of this Chapter a person qualifies as medium or large for a tax year if the person does not qualify as small for the tax year for the purposes of Chapter 8 of this Part (see sections 60A to 60G).

(4)

Section 60I (when a person has a UK connection for a tax year) applies for the purposes of this Chapter.”