Part 1 Amendments to Chapter 8 of Part 2 of ITEPA 2003
Finance Act 2020 (2020 c 14) | Legislation

SCHEDULE 1 Workers' Services Provided Through Intermediaries

Section 7

Part 1 Amendments to Chapter 8 of Part 2 of ITEPA 2003

1

Chapter 8 of Part 2 of ITEPA 2003 (application of provisions to workers under arrangements made by intermediaries) is amended as follows.

2

For the heading of the Chapter substitute “Workers' services provided through intermediaries to small clients”.

3

(1)     Section 48 (scope of Chapter) is amended as follows.

(2)     In subsection (1) for the words from “, but” to the end substitute “in a case where the services are provided to a person who is not a public authority and who either—

(a)     qualifies as small for a tax year, or

(b)     does not have a UK connection for a tax year.”

(3)     After subsection (3) insert—

“(4)     For provisions determining when a person qualifies as small for a tax year, see sections 60A to 60G.

(5)     For provision determining when a person has a UK connection for a tax year, see section 60I.”

4

(1)     Section 50 (worker treated as receiving earnings from employment) is amended as follows.

(2)     In subsection (1) before paragraph (a) insert—

“(za)

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