A payment or a transfer made for, in respect of, or which is in any way derived either directly or indirectly from, the performance of a relevant activity1, has a connection of a prescribed kind with the relevant activity2. This does not, however, apply to:
(1) a payment out of which a sum representing tax is or falls to be deducted3;
(2) 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
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