Related Commentary  

14(1)  Regulations may provide–

(a)for the deduction, in calculating any profits of the performer arising from the payment or transfer, of expenses incurred by other persons in relation to the payment or transfer,

(b)that any liability to income tax (whether of the performer or anyone else) which would, apart from section 13(5), arise in relation to the payment or transfer is not to arise (or is to arise so far as prescribed).

14(2)  Regulations may provide–

(a)for the apportionment of profits between different trades, professions or vocations of the performer,

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