Part 15Deduction of income tax at source
Chapter 18Other regimes involving the deduction of income tax at source
Visiting performers
970Supplementary
(1)
For the purposes of the Tax Acts a payment to which section 966 applies is treated as if it were not reduced by the deduction of a sum representing income tax under that section.
(2)
An officer of Revenue and Customs may disclose, to any person who appears to the officer to have an interest in the matter, information relevant to determining whether section 966 applies to a payment or transfer.
(3)
An officer is not precluded from doing so by any obligation as to secrecy imposed by statute or otherwise.
(4)
In this section and sections 966 to 969—
(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).
(5)
In sections 966 to 969 “prescribed” means prescribed by regulations made by the Treasury.