510. Activity treated as trade, profession or vocation.

If an entertainer, sportsman or sportswoman of a prescribed description (a 'performer') is non-UK resident in a tax year and performs a relevant activity1 in the United Kingdom2 in the tax year3, then if a payment or transfer4 connected with the relevant activity5 is made, the performer is treated for income tax purposes as performing the relevant activity in the course of a trade, profession or vocation carried on in the United Kingdom6. This does not apply: (1) so far as the performer would otherwise be performing the relevant activity in the course of a trade, profession or vocation