Exemption from income tax2
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 28th May 2024 and ending with 2nd June 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—
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).