The Major Sporting Events (Income Tax Exemption) (World Athletics Indoor Championships Glasgow 24) Regulations 2023
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2 Exemption from income tax
(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, 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).
2 Exemption from income tax
(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, 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).
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