# The Major Sporting Events (Income Tax Exemption) Regulations 2016, Regulation 2: Citation, commencement and interpretation


In these Regulations—
(a) “Championships Period” means the period—
(i) beginning with 12th July 2017; and
(ii) ending with 15th August 2017;
(b) “duly accredited competitor” means—
(i) in relation to the London Anniversary Games, a competitor who has been accredited to compete at those Games by the International Association of Athletics Federations, the International Paralympic Committee, UK Athletics Limited (Company number 03686940) or any other official event organiser;
(ii) in relation to the World Athletics Championships, a competitor who has been accredited to compete in either or both of the events making up those Championships by the International Association of Athletics Federations, the International Paralympic Committee, London 2017 Limited (Company number 08492880) or any other official event organiser;
(c) “Games Period” means the period—
(i) beginning with 20th July 2016; and
(ii) ending with 25th July 2016;
(d) “income” means employment income or profits of a trade, profession or vocation (including profits treated as arising as a result of section 13 of the Income Tax (Trading and Other Income) Act 2005;
(e) “London Anniversary Games” means the athletics event planned to be held at the Queen Elizabeth Olympic Park in London on 22nd and 23rd July 2016;
(f) “World Athletics Championships” means these events—
(i) the International Paralympic Committee Athletics World Championships event planned to be held at the Queen Elizabeth Olympic Park in London from 14th to 23rd July 2017 inclusive; and
(ii) the International Association of Athletics Federations World Championships event planned to be held at the Queen Elizabeth Olympic Park in London from 4th to 13th August 2017 inclusive.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147672/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.