The London Olympic Games and Paralympic Games Tax Regulations 2010

RHB worker and OBS worker

7.—(1) Where a RHB worker or an OBS worker carries out a London 2012 activity in the UK during the relevant period this regulation applies to—

(a) income received by that worker wholly and exclusively in return for carrying out that activity;

(b) a payment or transfer connected with that activity and made to the individual carrying out that activity.

(2) A RHB worker is an individual who is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out and is—

(a) employed by a RHB;

(b) directly contracted to work for a RHB; or

(c) employed by a person that is directly contracted to work for a RHB.

(3) An OBS worker is an individual who is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out and is—

(a) employed by the OBS;

(b) directly contracted to work for the OBS; or

(c) employed by a person that is directly contracted to work for the OBS.

(4) In this regulation—

“London 2012 activity” means activity which is necessary for the broadcast of London 2012;

“OBS” means the organisation responsible for producing international television and radio signals and providing broadcasters with the facilities and services necessary for broadcasting London 2012 (the Olympic Broadcasting Services);

“relevant period” means 6th April 2011 to 5th April 2013;

“RHB” means an organisation to whom the IOC or LOCOG has granted the exclusive television, Internet or radio rights to broadcast the Olympic Games or the Paralympic Games in a particular territory (a Rights-Holding Broadcast Organisation).