Related Commentary  

7(1)  Any description of person in paragraph (2) is a person (not being the entertainer) to whom paragraph 7(1) of Schedule 11 [ICTA 1988, s. 556(2) and ITTOIA 2005, s. 13(5)] refers.

7(2)  The descriptions of persons to whom paragraph (1) refers are–

(a)any person who is under the control of the entertainer;

(b)any person who is–

(i)not resident in the United Kingdom, and

(ii)not liable to tax by reason of residence, domicile, place of management or otherwise, in a territory outside the United Kingdom where the rate of tax charged on the profits or income of such a person is a rate exceeding 25 per cent;

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