The London Olympic Games and Paralympic Games Tax Regulations 2010

Accredited individual

4.—(1) This regulation applies to—

(a) income received by an individual to whom regulation 5 applies where that income is received wholly and exclusively in return for that individual carrying out a London 2012 activity in the UK during the relevant period;

(b) a payment or transfer—

(i) connected with a London 2012 activity carried out in the UK during the relevant period by an individual to whom regulation 5(2)(a) or (b) applies; and

(ii) made to the individual carrying out that London 2012 activity.

(2) In this regulation and regulation 5 “London 2012 activity” means—

(a) in relation to a competitor—

(i) performing in a sporting event at London 2012; or

(ii) activity primarily to support or promote London 2012, the Olympic or Paralympic Movement;

(b) in relation to any other individual to whom regulation 5 applies the activity necessary to perform the London 2012 function listed in regulation 5—

(i) for which that individual receives an accreditation card; or

(ii) for which that individual would have received an accreditation card if it were his or her only London 2012 function.

(3) In this regulation “relevant period” means 30th March 2012 to 8th November 2012.