Moved by
Lord Callanan
38: Schedule 3, page 13, line 14, at end insert—
“Income Tax (Earnings and Pensions) Act 2003
6A_ In section 61L(1) of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “public authority”), after paragraph (b) insert—
“(ba) the Advanced Research and Invention Agency,”.”
Member’s explanatory statement
This amendment provides for the Advanced Research and Invention Agency to be a public authority for the purposes of Chapter 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (workers’ services provided through intermediaries to public authorities or medium or large clients).