# The Major Sporting Events (Income Tax Exemption) Regulations 2017, Introduction: Introductory text


Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for approval by resolution of that House.
Income Tax
Made ***
Coming into force 31st May 2017
The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014.
A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 48(5) of the Finance Act 2014.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111157893/introduction (the official version)
Page: https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.