Part 3 Consequential and Miscellaneous Amendments
Finance Act 2020 (2020 c 14) | Legislation

Part 3 Consequential and Miscellaneous Amendments

18

In section 61D of ITEPA 2003 (managed service companies: worker treated as receiving earnings from employment) for subsection (4A) substitute—

“(4A)     This section does not apply where the provision of the relevant services gives rise (directly or indirectly) to an engagement to which Chapter 10 applies and either—

(a)     the client for the purposes of section 61M(1) is a public authority, or

(b)     the client for the purposes of section 61M(1)—

(i)     qualifies as medium or large for the tax year in which the payment or benefit mentioned in subsection (1)(b) is received, and

(ii)     has a UK connection for the tax year in which the payment or benefit mentioned in subsection (1)(b) is received.

(4B)     Sections 60I (when a person has a UK connection for a tax year), 61K(3) (when a person qualifies as medium or large for a tax year) and 61L (meaning of public authority) apply for the purposes of subsection (4A).

(4C)     It does not matter for the purposes of subsection (4A) whether the client for the purposes of this Chapter is also “the client†for the purposes of section 61M(1).â€

19

After section 688A of ITEPA 2003 insert—

“688´¡´¡Ìý°Â´Ç°ù°ì±ð°ù²õ'

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