Income Tax Act 2007

965Overview of sections 966 to 970U.K.
This section has no associated Explanatory Notes

(1)Sections 966 to 970 make provision for the payment of sums representing income tax to the Commissioners for Her Majesty's Revenue and Customs where certain payments or transfers are made in connection with activities performed in the United Kingdom by non-UK resident entertainers, sportsmen and sportswomen.

(2)See also—

  • [F1section 1309 of CTA 2009] (entertainers and sportsmen) which makes provision in relation to such payments or transfers for the purposes of corporation tax,

  • Chapter 8 of Part 2 of ITEPA 2003 (application of provisions to workers under arrangements made by intermediaries), in particular section 48(2) (exclusions from the scope of the Chapter), and

  • sections 13 and 14 of ITTOIA 2005 (trades and trade profits: visiting performers).

Textual Amendments

F1Words in s. 965(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 715 (with Sch. 2 Pts. 1, 2)