The London Olympic Games and Paralympic Games Tax Regulations 2010

Permanent establishment

10.—(1) Activity carried out for which income is received or a payment or transfer is made to which regulation 4, 7 or 8 (as modified by paragraph (3)) applies will not create a permanent establishment of the employer of the individual carrying out the activity for the purposes of section 5(2) of CTA 2009 (territorial scope of charge).

(2) Income received by the employer of the individual for carrying out activity to which paragraph (1) applies is exempt from income tax that would otherwise be chargeable on that income by virtue of section 6(2) of ITTOIA 2005 (territorial scope of charge to tax).

(3) For the purposes of this regulation—

(a) in regulation 7—

(i) a RHB worker or an OBS worker includes an individual who is resident or ordinarily resident in the UK in the tax year during which the activity is carried out;

(ii) the relevant period is 30th March 2012 to 8th November 2012.

(b) in regulation 8—

(i) a London 2012 Partner worker who is providing timing, scoring or on-venue result services includes an individual who is resident or ordinarily resident in the UK in the tax year during which the activity is carried out;

(ii) the relevant period for the activity of providing timing, scoring or on-venue result services is 1st January 2011 to 31st December 2012.

(4) This regulation is subject to regulation 11.