Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 48: Scope of this Chapter
193.Subsection (1) of this section provides for the Chapter to have effect where the services of a worker are provided through an intermediary.
194.Subsection (2) sets out that Chapter 7 of this Part, treatment of workers supplied by agencies, and section 555 of ICTA, payments to non-resident entertainers or sportsmen, both have priority over this Chapter. It derives from paragraphs 6 and 24.