495(1)Amend section 13 (visiting performers) as follows.U.K.
(2)In subsection (8) omit the definitions of “payment” and “transfer”.
(3)After that subsection insert—
“(9)In this section and section 14—
(a)references to a payment include references to a payment by way of loan of money, and
(b)references to a transfer do not include references to a transfer of money but, subject to that, include references to—
(i)a temporary transfer (as by way of loan), and
(ii)a transfer of a right (whether or not a right to receive money).
(10)This section does not apply to payments or transfers of a kind prescribed in regulations under section 966(6) of ITA 2007.”