OpenLegislation

Regulation 9 World Athletics Championships

Original text. Later amendments are not shown.

The Championships non-residence condition is that—

(a)

the duly accredited competitor is non-UK resident for the tax year 2017-18, or

(b)

the duly accredited competitor is UK resident for the tax year 2017-18 but the year is a split year as respects the competitor and the activity is performed during the overseas part of the year.