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5.—(1) This regulation applies to an individual who—
(a)is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out;
(b)has an accreditation card; and
(c)has one or more of the London 2012 functions specified in paragraph (2).
(2) The London 2012 functions are—
(a)competitor;
(b)media worker;
(c)representative of an Official Body;
(d)service technician;
(e)team official;
(f)technical official.
(3) In this regulation—
“competitor” means an individual who has been entered by a NOC or NPC to perform in a sporting event which forms part of London 2012;
“media worker” means a media manager, a media producer, a media technician, a media support worker, a radio or television worker or a written, photographic or electronic journalist;
“Official Body” means a Sovereign, a Head of State, a Government, a NOC, a NPC, a city that has been selected by the IOC or IPC to host a future Olympics and Paralympics or Youth Olympics, a city that has been selected by the IOC or IPC to be a candidate to host a future Olympics and Paralympics or Youth Olympics, a city that the IOC or IPC recognises as an applicant to host a future Olympics and Paralympics or Youth Olympics, the IOC, the IPC, an IF, an IPSF, CAS or WADA;
“representative of an Official Body” means an individual who represents, is part of the support staff of, or is a closing ceremony production worker of, an Official Body, or provides observer, drug testing, analysis or arbitration services to CAS or WADA;
“service technician” means an individual who repairs, operates or maintains the equipment on which competitors rely for their performance or safety;
“team official” means an individual who is part of the reserve athlete, support athlete, coaching, technical, carer or medical staff of a NOC or NPC;
“technical official” means an individual who has been selected by LOCOG, an IF or IPSF to officiate at London 2012 and includes technical delegates, classifiers, judges and referees.
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