s 48 Scope of this Chapter
(1) This Chapter has effect with respect to the provision of services through an intermediary 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. (2) Nothing in this Chapter— (a) affects the operation of Chapter 7 of this Part, (aa) applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), 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) . (3) In this Chapter “ public authority ” has the same meaning as in Chapter 10 of this Part (see section 61L). (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.