Income Tax Act 2007 section 591

Interpretation of other terms used in Chapter

Section 591 provides definitions of various terms used throughout the Chapter dealing with non-UK resident entertainers and sportspersons.

• This section gathers together the definitions of minor terms used within the Chapter on taxation of non-UK resident entertainers and sportspersons.
• The definitions draw on several earlier legislative sources, consolidating them into a single reference point for interpreting the Chapter's provisions.
• By centralising these definitions, the section ensures consistent interpretation of key terms across all the rules in the Chapter.
• Accountants and advisers working with non-UK resident performers should refer to this section whenever they encounter defined terms within the Chapter.