966 Duty to deduct and account for sums representing income tax
Income Tax Act 2007 (2007 c 3) | Legislation

966  Duty to deduct and account for sums representing income tax

(1)     This section applies if—

(a)     an entertainer, sportsman or sportswoman of a prescribed description (“a performer”) who is non-UK resident for a tax year performs a relevant activity in the United Kingdom in the tax year, and

(b)     a payment or transfer connected with

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