Part 2 New Chapter 10 of Part 2 of ITEPA 2003
Finance Act 2017 (2017 c 10) | Legislation

Part 2 New Chapter 10 of Part 2 of ITEPA 2003

9

In Part 2 of ITEPA 2003 (employment income: charge to tax), after Chapter 9 insert—

“Chapter 10
Workers' Services Provided to Public Sector Through Intermediaries

61K Scope of this Chapter

(1)     This Chapter has effect with respect to the provision of services to a public authority through an intermediary.

(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).

61L Meaning of “public authorityâ€

(1)     In this Chapter “public authority†means—

(a)     a public authority as defined by the Freedom of Information Act 2000,

(b)     a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002 (asp 13),

(c)     the Corporate Officer of the House of Commons,

(d)     the Corporate Officer of the House of Lords,

(e)     the National Assembly for Wales Commission, or

(f)     the Northern Ireland Assembly Commission.

(2)     An authority within paragraph (a) or (b) of subsection (1) is a public authority

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