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Corporation Tax Act 2009

Section 1309: Payments treated as made to visiting performers

3352.This section provides that some payments made to a company are not to be included in the company’s income. It is based on sections 556 and 558 of ICTA. The corresponding rule for income tax is in sections 13 and 14 of ITTOIA.

3353.Section 966 of ITA requires deduction of tax from certain payments to entertainers and sportsmen and women. The section also applies in some cases to payments made to a person other than the performer. In those cases section 13(5) of ITTOIA treats the payments as made instead to the performer.

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