# The Major Sporting Events (Income Tax Exemption) Regulations 2016, Regulation 5: London Anniversary Games


The Games non-residence condition is that—
(a) the duly accredited competitor is non-UK resident for the tax year 2016-17, or
(b) the duly accredited competitor is UK resident for the tax year 2016-17 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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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147672/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.