{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-495",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-495.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/1/paragraph/495",
  "kind": "paragraph",
  "number": "495",
  "heading": null,
  "text": "(1) Amend section 13 (visiting performers) as follows.\n(2) In subsection (8) omit the definitions of “payment” and “transfer”.\n(3) After that subsection insert—\n“(9) In this section and section 14—\n(a) references to a payment include references to a payment by way of loan of money, and\n(b) references to a transfer do not include references to a transfer of money but, subject to that, include references to—\n(i) a temporary transfer (as by way of loan), and\n(ii) a transfer of a right (whether or not a right to receive money).\n(10) This section does not apply to payments or transfers of a kind prescribed in regulations under section 966(6) of ITA 2007.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/495",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}