{
  "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987",
  "json_url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987.json",
  "id": "uksi/1987/530",
  "title": "The Income Tax (Entertainers and Sportsmen) Regulations 1987",
  "short_title": "Income Tax (Entertainers and Sportsmen) 1987",
  "long_title": "These Regulations, made by the Treasury under the provisions of Schedule 11 to the Finance Act 1986 (“Schedule 11”), provide for a scheme of deduction of tax by payers out of payments (and for payment of tax in respect of transfers of value) made to non-resident entertainers and sportsmen in relation to their appearances in the United Kingdom. Credit for the tax will be given against tax on their assessed profits derived from the payments and transfers.",
  "citation": "S.I. 1987/530",
  "type": "uksi",
  "year": "1987",
  "number": "530",
  "version": "current",
  "date": "1987-03-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
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    {
      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-2",
      "extent": null,
      "status": null,
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    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Payments or transfers with prescribed connection",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Tax Payments—rules for calculation",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Reduced tax payment—application to be made to the Board",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Relevant activity",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Persons other than entertainers receiving connected payments or transfers",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-7",
      "extent": null,
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    },
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      "path": "regulation/8",
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      "heading": "Computation of profits arising from certain payments and transfers attributed to entertainer",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Returns of information to be furnished by maker of connected payments or connected transfers",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Tax payments—due date",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-10",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
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      "heading": "Assessment of tax payments",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-11",
      "extent": null,
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    },
    {
      "path": "regulation/12",
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      "heading": "Tax liabilities and tax payments—supplementary",
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      "extent": null,
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    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Claim that tax payment excessive to be made to Board",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-13",
      "extent": null,
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    },
    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Administration of tax—supplementary",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-14",
      "extent": null,
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    },
    {
      "path": "regulation/15",
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      "number": "15",
      "heading": "Modifications and adaptations of enactments in relation to trades etc",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-15",
      "extent": null,
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    },
    {
      "path": "regulation/16",
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      "heading": "Apportionment of payments, transfers etc",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/regulation-16",
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      "heading": "Value of transfers—rules for calculation and grossing up",
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      "extent": null,
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    },
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      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/note",
      "extent": null,
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    }
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      "language": null,
      "date": "2011-09-14",
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      "url": "https://openlegislation.uk/income-tax-entertainers-and-sportsmen-regulations-1987/pdf/uksi_19870530_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1987/530/pdfs/uksi_19870530_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2012/1359",
      "affecting_title": "The Income Tax (Entertainers and Sportsmen) (Amendment) Regulations 2012",
      "affecting_provisions": "reg. 2(2)"
    },
    {
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      "affected_provisions": "reg. 4(3)",
      "affecting": "uksi/2012/1359",
      "affecting_title": "The Income Tax (Entertainers and Sportsmen) (Amendment) Regulations 2012",
      "affecting_provisions": "reg. 2(3)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 3(3)(b)(i)",
      "affecting": "uksi/2013/605",
      "affecting_title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013",
      "affecting_provisions": "reg. 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1986/41",
      "title": "Finance Act 1986",
      "url": "https://openlegislation.uk/finance-act-1986",
      "provisions": [
        "schedule/11"
      ]
    }
  ],
  "changes_made_to": 3,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/530",
    "retrieved_at": "2026-10-29T16:29:03.617491+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."
}