Income Tax (Entertainers and Sportsmen) (Amendment) Regulations 2012 come into force

Implementation date: 1 July 2012

The Order amends reg.4(3) of the Income Tax (Entertainers and Sportsmen) Regulations 1987 (SI 1987/530) by replacing the figure of £1,000 with the amount of the personal allowance for income tax for the year in which the payment or transfer is made. The Regulations (PDF format, 18K) can be viewed on the UK legislation website.