{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-1/paragraph-9.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/1/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Section 61K (scope of Chapter) is amended as follows.\n(2) In subsection (1) for the words “to a public authority through an intermediary” substitute\n“through an intermediary in a case where the services are provided to a person who—\n(a) is a public authority, or\n(b) qualifies as medium or large and has a UK connection for a tax year”.\n(3) After subsection (2) insert—\n“(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).\n(4) Section 60I (when a person has a UK connection for a tax year) applies for the purposes of this Chapter.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/1/paragraph/9",
    "retrieved_at": "2026-10-29T09:01:44.314864+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}