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The London Olympic Games and Paralympic Games Tax Regulations 2010
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- UK Statutory Instruments
- 2010 No. 2913
- Regulation 9
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Exclusion of certain income, payments or transfers
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9.—(1) Regulation 3 does not apply to income, a payment or transfer in the circumstances set out in paragraph (2) or (3).
(2) Where the income, payment or transfer arises in relation to a competitor performing in a sporting event of the Olympic Games, as a result of—
(a)a contract entered into on or after the 25th July 2012; or
(b)any amendment, on or after the 25th July 2012, of a contract entered into before the 25th July 2012.
(3) Where the income, payment or transfer arises in relation to a competitor performing in a sporting event of the Paralympic Games, as a result of—
(a)a contract entered into on or after the 29th August 2012; or
(b)any amendment, on or after the 29th August 2012, of a contract entered into before the 29th August 2012.
(4) In this regulation “competitor” has the same meaning as in regulation 5.
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