Part 2 Amendments to Chapter 10 of Part 2 of ITEPA 2003
Finance Act 2020 (2020 c 14) | Legislation

Part 2 Amendments to Chapter 10 of Part 2 of ITEPA 2003

7

Chapter 10 of Part 2 of ITEPA 2003 (workers' services provided to public sector through intermediaries) is amended as follows.

8

For the heading of the Chapter substitute “Workers' services provided through intermediaries to public authorities or medium or large clients”.

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(1)     Section 61K (scope of Chapter) is amended as follows.

(2)     In subsection (1) for the words “to a public authority through an intermediary” substitute “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”.

(3)     After subsection (2) insert—

“(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.”

10

In section 61L (meaning of “public authority”) in subsection (1)—

(a)

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