13(1) This section applies if an entertainer, sportsman or sportswoman of a prescribed description (a “performer” )–
(a)is non-UK resident in a tax year, and
(b)performs a relevant activity in the United Kingdom in the tax year.
13(2) If a payment or transfer connected with the relevant activity is made, the performer is treated for income tax purposes as performing the relevant activity in the course of a trade, profession or vocation carried on in the United Kingdom.
13(3) It does not matter whether the payment or transfer is made to the performer or anyone else.