http://www.legislation.gov.uk/uksi/2016/771/regulation/1/made

The Major Sporting Events (Income Tax Exemption) Regulations 2016

en

King's Printer of Acts of Parliament

2016-10-19

INCOME TAX

These Regulations provide for an exemption from income tax for overseas competitors (including UK residents who are in the overseas part of a split year) competing in the London Anniversary Games 2016 and the World Athletics Championships 2017. This exemption applies to income which these individuals get for competing in, supporting or promoting those competitions.