Regulation 3 Amendment of Schedule 1 to the principal Regulations
In Part I of Schedule 1 to the principal Regulations (earners treated as employed earners)—
(a)
in sub-paragraph (b) of paragraph 2 in Column (B) the words from “actor” to “other” shall be omitted;
(b)
after paragraph 5 there shall be added the following entries in Columns (A) and (B) respectively—
“
Employment as an entertainer, not being employment under a contract of service or in an office with emoluments chargeable to income tax under Schedule E.
Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment (disregarding any payment in kind) does not consist wholly or mainly of salary.
”.