The Major Sporting Events (Income Tax Exemption) Regulations 2016
1Citation, commencement and interpretation
2In these Regulations— (a) “Championships Period” means the period—
3London Anniversary Games
4The following are London Anniversary Games activities—
5The Games non-residence condition is that— (a) the duly accredited...
6Section 966 of the Income Tax Act 2007 (deduction of...
7World Athletics Championships
8The following are World Athletics Championships activities—
9The Championships non-residence condition is that— (a) the duly accredited...
10Section 966 of the Income Tax Act 2007 does not...

Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for approval by resolution of that House.

2016 No. 0000

Income Tax

The Major Sporting Events (Income Tax Exemption) Regulations 2016

Made

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 20141.