13 Visiting performers
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

13  Visiting performers

(1)     This section applies if an entertainer, sportsman or sportswoman of a prescribed description (a “performer”)—

(a)     is non-UK resident in a tax year, and

(b)     performs a relevant activity in the United Kingdom in the tax year.

(2)     If a payment or transfer connected with the relevant activity is made, the performer is treated for income tax purposes as performing the relevant activity in the course of a trade, profession or vocation carried on in the United Kingdom.

(3)     It does not matter whether the payment or transfer is made to the performer

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