{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016.json",
  "id": "ukdsi/2016/9780111147672",
  "title": "The Major Sporting Events (Income Tax Exemption) Regulations 2016",
  "short_title": "Major Sporting Events (Income Tax Exemption) 2016",
  "long_title": "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.",
  "citation": "Draft 2016, ISBN 9780111147672",
  "type": "ukdsi",
  "year": "2016",
  "number": "9780111147672",
  "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-regulations-2016/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-regulations-2016/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "London Anniversary Games",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "London Anniversary Games",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "London Anniversary Games",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "London Anniversary Games",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "World Athletics Championships",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "World Athletics Championships",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "World Athletics Championships",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "World Athletics Championships",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-10",
      "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-regulations-2016/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-regulations-2016/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2016-06-27",
      "size": 41192,
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/pdf/ukdsi_9780111147672_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147672/pdfs/ukdsi_9780111147672_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2016-06-27",
      "size": 32801,
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/pdf/ukdsiem_9780111147672_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147672/pdfs/ukdsiem_9780111147672_en.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-regulations-2016/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147672",
    "retrieved_at": "2026-10-30T15:08:03.041033+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."
}