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Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: CHAPTER III
Version Superseded: 01/04/2009
Alternative versions:
Status:
Point in time view as at 21/07/2008.
Changes to legislation:
Income and Corporation Taxes Act 1988, CHAPTER III is up to date with all changes known to be in force on or before 07 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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CHAPTER IIIU.K. ENTERTAINERS AND SPORTSMEN
555 Payment of tax.U.K.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 555 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 113, Sch. 3 Pt. 1 (with Sch. 2)
556 Activity treated as trade etc. and attribution of income.U.K.
(1)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(2)If—
(a)under section 13(5) of ITTOIA 2005 a payment made to a person is treated as made instead to the performer, and
(b)the person to whom the payment is actually made is a company within the charge to corporation tax,
the company is treated for corporation tax purposes as if the payment had not been made to it.]
(3)Regulations may provide—
(a)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)that any liability to [F5corporation tax] which would, apart from subsection (2) above, arise in relation to the payment shall not arise or shall arise only to a prescribed extent.
(4)M1References in this section to a payment include references to a transfer.
[F6(4A)In this section “payment” and “transfer” have the same meanings as in section 13 of ITTOIA 2005.]
(5)M2F7. . . Subsections (2) and (3) above shall not apply in such circumstances as may be prescribed.
Textual Amendments
F2S. 556(1) repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 230(2), Sch. 3 (with Sch. 2)
F3S. 556(2) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 230(3) (with Sch. 2)
F4S. 556(3)(a) repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 230(4)(a), Sch. 3 (with Sch. 2)
F5Words in s. 556(3)(b) substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 230(4)(b) (with Sch. 2)
F6S. 556(4A) inserted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 114(2) (with Sch. 2)
F7Words in s. 556(5) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 114(3), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C1 For regulations see Part III Vol.5 (under
“Entertainers and sportsmen”).
Marginal Citations
M1Source-1986 Sch.11 6(4) 7(6)
M2Source-1986 Sch.11 6(2), 7(5)
557 Charge on [F8profits].U.K.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8Word in s. 557 sidenote substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 46(3)(a), Sch. 7 para. 1
F9S. 557 repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 231, Sch. 3 (with Sch. 2)
558 Supplementary provisions.U.K.
(1)F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)M3Regulations may make provision generally for giving effect to this Chapter, and may make different provision for different cases or descriptions of case.
(6)M4In this Chapter—
“regulations” means regulations made by the Treasury; and
“prescribed” means prescribed by regulations.
Textual Amendments
F10S. 558(1)-(4) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 115, Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C2 For regulations see Part III Vol.5 (under
“Entertainers and sportsmen”).
Marginal Citations
M3Source-1986 Sch.11 10, 11(2)
M4Source-1986 Sch.11 11(1), (3)
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