The Income Tax (Entertainers and Sportsmen) Regulations 1987
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.