{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-3",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-3.json",
  "legislation": "ukdsi/2016/9780111147672",
  "legislation_title": "The Major Sporting Events (Income Tax Exemption) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "London Anniversary Games",
  "text": "A duly accredited competitor who performs a London Anniversary Games activity is not liable to income tax in respect of any income arising from the activity if the Games non-residence condition is met.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147672/regulation/3",
    "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."
}