# Income Tax (Earnings and Pensions) Act 2003, Section 61A: Scope of this Chapter

Extent: E+W+S+N.I.

(1) This Chapter has effect with respect to the provision of services by a managed service company.
(2) Nothing in this Chapter—
(a) affects the operation of Chapter 7 of this Part (agency workers), or
(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).
(3) See also section 61D(4A) (disapplication of this Chapter if Chapter 10 applies).

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/61A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.