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The Major Sporting Events (Income Tax Exemption) Regulations 2016
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- UK Statutory Instruments
- 2016 No. 771
- Regulation 9
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World Athletics Championships
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9. The Championships non-residence condition is that—
(a)the duly accredited competitor is non-UK resident for the tax year 2017-18, or
(b)the duly accredited competitor is UK resident for the tax year 2017-18 but the year is a split year as respects the competitor and the activity is performed during the overseas part of the year.
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