Each tax payment1 must be calculated in accordance with the following principles2.
Except where it is otherwise provided3 or there is an arrangement for a reduced tax payment4, the tax payment is a proportion of the connected payment5 or of the value transferred6 by a connected transfer7 equal to the basic rate8 of income tax for the tax year9 in which the payment or transfer is made10.
Where the connected payments and the value transferred by connected transfers for a tax year made to an entertainer11, or to a person who is connected12 with him or who is an associate13 of
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