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

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

(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—
(a) is a public authority, or
(b) qualifies as medium or large and has a UK connection for a tax year
(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) 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).
(4) Section 60I (when a person has a UK connection for a tax year) applies for the purposes of this Chapter.

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