Related Commentary  

61K(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.

61K(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).

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