ESM3605 - Managed Service Companies (MSC): MSC Legislation and IR35

Where a service company would be caught by Chapter 8, Part 2 ITEPA 2003 but also falls within the definition of an MSC, then Chapter 8, Part 2 ITEPA 2003 will not apply as the MSC legislation must be applied instead.

Where both the MSC legislation and Chapter 10, Part 2 ITEPA 2003 can apply, Chapter 10 will take precedence and so the MSC legislation will not apply.