Section 48 Scope of this Chapter

United Kingdom

(1)

This Chapter has effect with respect to the provision of services through an intermediary F1in 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.

(2)

Nothing in this Chapter—

(a)

affects the operation of Chapter 7 of this Part,

F2(aa)

applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or

(b)

applies to payments F3or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax) .

F4(3)

In this Chapter “public authority” has the same meaning as in Chapter 10 of this Part (see section 61L).

F5(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.

Annotations

Textual amendments

F1: Words in s. 48(1) substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 3(2), 24 (with Sch. 1 paras. 30-34)
F2: S. 48(2)(aa) substituted for word (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 3
F3: Words in s. 48(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 429 (with Sch. 2)
F4: S. 48(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 2(b)
F5: S. 48(4)(5) inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 3(3), 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))

Notes on Chapter 8

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)