{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026.json",
  "id": "ukdsi/2026/9780348279665",
  "title": "The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026",
  "short_title": "Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) 2026",
  "long_title": "These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the Glasgow 2026 Commonwealth Games that are to be held principally in Glasgow between 23rd July 2026 and 2nd August 2026.",
  "citation": "Draft 2026, ISBN 9780348279665",
  "type": "ukdsi",
  "year": "2026",
  "number": "9780348279665",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Exemption from income tax",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2026-02-23",
      "size": 186444,
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/pdf/ukdsi_9780348279665_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348279665/pdfs/ukdsi_9780348279665_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2026-02-23",
      "size": 49878,
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/pdf/ukdsiem_9780348279665_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348279665/pdfs/ukdsiem_9780348279665_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2014/26",
      "title": "Finance Act 2014",
      "url": "https://openlegislation.uk/finance-act-2014",
      "provisions": [
        "section/48"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348279665",
    "retrieved_at": "2026-10-30T14:37:50.456988+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}