The Income Tax (Entertainers and Sportsmen) Regulations 1987

s.001

Citation and commencement

s.002

Interpretation

s.003

Payments or transfers with prescribed connection

s.004

Tax Payments—rules for calculation

s.005

Reduced tax payment—application to be made to the

s.006

Relevant activity

s.007

Persons other than entertainers receiving connected payments or transfers

s.008

Computation of profits arising from certain payments and transfers attributed to entertainer

s.009

Returns of information to be furnished by maker of connected payments or connected transfers

s.010

Tax payments—due date

s.011

Assessment of tax payments

s.012

Tax liabilities and tax payments—supplementary

s.013

Claim that tax payment excessive to be made to Board

s.014

Administration of tax—supplementary

s.015

Modifications and adaptations of enactments in relation to trades

s.016

Apportionment of payments, transfers etc

s.017

Value of transfers—rules for calculation and grossing up