{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-6",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2016/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "London Anniversary Games",
  "text": "Section 966 of the Income Tax Act 2007 (deduction of sums representing income tax) does not apply to any payment or transfer which gives rise to income benefitting from the exemption in regulation 3.",
  "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/6",
    "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."
}