Section 845J | Performance income

(1)Performance income is any income chargeable to income tax (however that charge arises) that results, directly or indirectly, from the performance of a relevant activity by a performer (whether performed in the United Kingdom or not).

(2)“Performer” means any individual who gives performances of entertainment or sport.

(3)For the purposes of this section “performances of entertainment or sport” includes any activity of a physical kind performed by an individual (alone or with others) which is or may be made available to the public or any section of the public, whether for payment or not.

(4)The following are “relevant activities”—

(a)the giving of a performance of entertainment or sport;

(b)the participation of the performer in any sound or video recording;

(c)any activity in connection with a commercial occasion or event (including the appearance of the performer in connection with the occasion or event).

(5)The reference to a commercial occasion or event includes any description of occasion or event—

(a)for which any person might receive or become entitled, as a result of anything done by the performer, to receive anything by way of cash or any other form of property; or

(b)which is designed to promote commercial sales or activity by advertising, the endorsement of goods or services, sponsorship, or other promotional means of any kind.