{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/61A",
  "kind": "section",
  "number": "61A",
  "heading": "Scope of this Chapter",
  "text": "(1) This Chapter has effect with respect to the provision of services by a managed service company.\n(2) Nothing in this Chapter—\n(a) affects the operation of Chapter 7 of this Part (agency workers), or\n(b) applies to payments or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax).\n(3) See also section 61D(4A) (disapplication of this Chapter if Chapter 10 applies).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 61A(3) inserted (with effect in accordance with Sch. 1 para. 15 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/61A",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}