14 Visiting performers: supplementary
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

14  Visiting performers: supplementary

(1)     Regulations may provide—

(a)     for the deduction, in calculating any profits of the performer arising from the payment or transfer, of expenses incurred by other persons in relation to the payment or transfer,

(b)     that any liability to income tax (whether of the performer or anyone else) which would, apart from section

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