3.—(1) Regulation 2(1) (interpretation) is amended in accordance with this regulation.
(2) In the definition of “relevant sporting body”—
(a)omit “or” following sub-paragraph (a),
(b)in sub-paragraph (b), after “Paralympic Games programme,” insert “or”,
(c)after sub-paragraph (b) insert—
“(c)the professional sportsperson’s nation at a relevant sporting event,”.
(3) After the definition of “relevant sporting body” insert—
““relevant sporting event” means an international championship in a sport for which there is a recognised sport governing body (having the meaning given by section 217C(2) of the Corporation Tax Act 2010(1)),”.
(4) In the definition of “senior representative”—
(a)omit “or” following sub-paragraph (a),
(b)in sub-paragraph (b), after “Paralympic Games programme,” insert “or”,
(c)after sub-paragraph (b) insert—
“(c)the professional sportsperson’s nation at a relevant sporting event,”.
2010 c.4. Section 217C(2) was inserted by section 22(5) of the Finance (No. 2) Act 2017 (c.32).