The London Olympic Games and Paralympic Games Tax Regulations 2010

Statutory Instruments

2010 No. 2913

Income Tax

Corporation Tax

The London Olympic Games and Paralympic Games Tax Regulations 2010

Made

7th December 2010

Laid before the House of Commons

8th December 2010

Coming into force

1st January 2011

The Treasury, in exercise of the powers conferred by section 68 of the Finance Act 2006(1) and sections 966(6) and 970(5) of the Income Tax Act 2007(2), make the following Regulations.

(1)

2006 c. 25. Section 68(1)(d) was amended by paragraphs 601 and 614 of Part 2 of Schedule 1 to the Income Tax Act 2007 (c. 3).

(2)

2007 c. 3.