352 Limited deduction for agency fees paid by entertainers
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Agency fees paid by entertainers

352  Limited deduction for agency fees paid by entertainers

(1)     A deduction is allowed from earnings from an employment as an entertainer for agency fees (and any value added tax on them) if the fees are calculated as a percentage of the whole or part of the earnings from the employment.

This is subject to the limit in subsection (2).

(2)     Amounts may be deducted

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