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3.—(1) This regulation applies for the purposes of and subject to the provisions of paragraph 2 of Schedule 11, the other provisions of that Schedule and these Regulations.
(2) Subject to paragraph (3) a payment or a transfer made for, in respect of, or which in any way derives either directly or indirectly from, the performance of a relevant activity, has a connection of a prescribed kind with the relevant activity.
(3) The following are descriptions of payments to which paragraph (2) shall not apply—
(a)a payment out of which a sum representing tax is or falls to be deducted under the Taxes Act apart from Schedule 11 or these Regulations;
(b)(i)a payment (to which paragraph (ii) applies) made to a person who is resident and ordinarily resident in the United Kingdom, not being a person who is connected with or an associate of the entertainer concerned;
(ii)a payment to which paragraph (i) refers is a payment—
(a)which falls to be made for the provision of services ancillary to the performance of a relevant activity, and
(b)which is of an amount or value which does not exceed what would be reasonable for that provision between persons dealing with each other at arms' length;
(c)any payment made to an entertainer in respect of the proceeds of sale of records deriving from a sound recording made by the entertainer, being payments calculated by reference to those proceeds or payments on accounts of those proceeds.
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