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6.—(1) Where an individual is neither resident nor ordinarily resident in the UK in the tax year during which he or she carries out a London 2012 activity, this regulation applies to—
(a)income received by that individual wholly and exclusively in return for that activity;
(b)a payment or transfer connected with that activity and made to the individual carrying out that activity.
(2) In this regulation “London 2012 activity” means a performance at, or at the rehearsal of, an opening or closing ceremony of London 2012.
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