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230(1)Amend section 556 (activity treated as trade etc. and attribution of income) as follows.
(2)Omit subsection (1).
(3)For subsection (2) substitute—
“(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.”
(4)In subsection (3)—
(a)omit paragraph (a), and
(b)in paragraph (b) for “tax (whether of the entertainer or sportsman or of another person)” substitute “corporation tax”.