509. Liability to tax.

Special provision is made1 where an entertainer, sportsman or sportswoman of a prescribed description2 ('a performer') who is non-UK resident3 for a tax year4 performs a relevant activity5 in the United Kingdom in the tax year, and a payment or transfer connected with the relevant activity is made6. It does not matter whether the payment or transfer is made to the performer or anyone else, or when the payment or transfer is made7.

If a payment connected with the relevant activity is made, the person who makes the payment must, on making it, deduct from it a sum representing income