Part 15

Deduction of income tax at source
Chapter 18

Other regimes involving the deduction of income tax at source

Visiting performers

Overview of sections 966 to 970
965
1
Sections 966 to 970 make provision for the payment of sums representing income tax to the Commissioners for Her Majesty's Revenue and Customs where certain payments or transfers are made in connection with activities performed in the United Kingdom by non-UK resident entertainers, sportsmen and sportswomen.
2
See also—
- section 1309 of CTA 2009 (entertainers and sportsmen) which makes provision in relation to such payments or transfers for the purposes of corporation tax,
- Chapter 8 of Part 2 of ITEPA 2003 (application of provisions to workers under arrangements made by intermediaries), in particular section 48(2)
(exclusions from the scope of the Chapter), and
- sections 13 and 14 of ITTOIA 2005 (trades and trade profits: visiting performers).
Words in s. 965(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 715 (with Sch. 2 Pts. 1, 2)
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)