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 clientsâ€.

9

(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 yearâ€.

(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.â€

10

In section 61L (meaning of “public authorityâ€) in subsection (1)—

(a)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Serving outside the jurisdiction with court permission—application and order

This Practice Note addresses issues when serving out of the jurisdiction and the permission of the court is required. It explains how to make an application and the form of order required. An application to serve out of the jurisdiction is generally made without notice and on the papers. Key

LEXISNEXIS

Repudiation

RepudiationThis Practice Note concerns repudiation and sets out what a repudiatory breach of contract means. It explains how a repudiatory breach goes to the core of the contract and the options or remedies available to an innocent party as a result of the other party’s repudiation, which include

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

Money laundering offences—tipping off and prejudicing an investigation

Money laundering offences—tipping off and prejudicing an investigationTipping off and prejudicing an investigationIt would undermine the benefit to the authorities if, a suspicious activity report (SAR) having been made, the alleged offender were to be made aware of the interest in their activities