{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61K",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61K.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/61K",
  "kind": "section",
  "number": "61K",
  "heading": "Scope of this Chapter",
  "text": "(1) This Chapter has effect with respect to the provision of services 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(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) 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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 61K(1) substituted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 9(2) (with Sch. 1 paras. 30-34)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 61K(3)(4) inserted (with effect in accordance with Sch. 1 para. 25 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 9(3) (with Sch. 1 paras. 30-34)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/61K",
    "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."
}