Statutory Instruments
Income Tax
Made
13th December 2023
Coming into force
22nd February 2024
The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014(1).
In accordance with section 48(5) of that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.
1.—(1) These Regulations may be cited as the Major Sporting Events (Income Tax Exemption) (World Athletics Indoor Championships Glasgow 24) Regulations 2023 and come into force on 22nd February 2024.
(2) In these Regulations—
“accredited person” means any individual who, in advance of their performance of a relevant activity, has been accredited by the organiser for the purposes of the sporting event through the issue of an accreditation badge;
“income” means employment income(2), or the profits of a trade, profession or vocation (including profits treated as arising as a result of section 13 of the Income Tax (Trading and Other Income) Act 2005 (visiting performers))(3);
“the organiser” means World Athletics, an association established under the laws of Monaco with its headquarters situated at 6-8 Quai Antoine 1er, BP 359, MC 98007, Monaco;
“relevant activity” has the meaning given in regulation 2(2);
“the sporting event” means the 19th World Athletics Indoor Championships to be held between 1st and 3rd March 2024 in Glasgow.
2.—(1) An accredited person who performs a relevant activity is not liable to income tax in respect of income arising from that activity if the non-residence condition is met.
(2) An activity is a “relevant activity” if it is performed—
(a)in the United Kingdom,
(b)during the period beginning with 23rd February 2024 and ending with 4th March 2024,
(c)as part of the specific office, employment, contractual arrangement or other capacity in respect of which the accredited person has been accredited by the organiser, and
(d)in connection with the sporting event.
(3) The non-residence condition is that the accredited person performs the relevant activity—
(a)in a tax year for which the person is non-UK resident(4), or
(b)in the overseas part of a tax year which is a split year as respects that person.
(4) Section 966 of the Income Tax Act 2007 (duty to deduct and account for sums representing income tax) does not apply to a payment or transfer which gives rise to income benefitting from the exemption under paragraph (1).
Scott Mann
Amanda Solloway
Two of the Lords Commissioners of His Majesty’s Treasury
13th December 2023
(This note is not part of the Regulations)
These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the 19th World Athletics Indoor Championships that are to be held in Glasgow between 1st and 3rd March 2024.
The exemption applies to income arising in respect of activities that take place between 23rd February and 4th March 2024. In order to benefit from the exemption, individuals must be accredited by the organisers (for example, because they are a competitor, official or contractor), the income must arise in respect of their accredited involvement in the event and they must be non-UK resident for the tax year (or the income must relate to the overseas part of a split year) during the exemption period.
A Tax Information and Impact Note covering this instrument will be published on the website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
“Employment income” is defined, for the purposes of the Tax Acts, by section 7 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1).
2005 c. 5; section 13 was amended by paragraphs 492 and 495 of Schedule 1 and paragraph 1 of Schedule 3 to the Income Tax Act 2007 (c. 3).
Section 989 of the Income Tax Act 2007 defines “non-UK resident”, “UK resident”, “the overseas part” and “split year” for the purposes of the Income Tax Acts.