# Income Tax Act 2007, Paragraph 429


In section 48(2) (scope of Chapter) for “subject to deduction of tax under section 555 of ICTA (payments to non-resident entertainers and sportsmen)” substitute “ or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/429 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-429
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.