OpenLegislation

Chapter 8 Workers' services provided through intermediaries to small clientsF1

  1. Application of this Chapter
  2. The deemed employment payment
  3. Supplementary provisions
  4. When a person qualifies as small for a tax year
  5. When a person has a UK connection
  6. Interpretation

Annotations

Textual amendments

F1

Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)

Notes on Part 2

Modifications

C1

Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)

C2

Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))