{
  "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016",
  "json_url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016.json",
  "id": "uksi/2016/1250",
  "title": "The Sporting Testimonial Payments (Excluded Relevant Step) Regulations 2016",
  "short_title": "Sporting Testimonial Payments (Excluded Relevant Step) 2016",
  "long_title": "These Regulations disapply Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”) in relation to sporting testimonial payments. Part 7A provides that, where an arrangement exists for providing rewards, recognition or loans in connection with a person’s employment, the value of a payment made by a third party is treated as the person’s employment income.",
  "citation": "S.I. 2016/1250",
  "type": "uksi",
  "year": "2016",
  "number": "1250",
  "version": "current",
  "date": "2016-12-19",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Disapplication of Chapter 2 of Part 7A: sporting testimonial payments",
      "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2016-12-20",
      "size": 31672,
      "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/pdf/uksi_20161250_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/1250/pdfs/uksi_20161250_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2016-12-20",
      "size": 34637,
      "url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/pdf/uksiem_20161250_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/1250/pdfs/uksiem_20161250_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/554Y"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/sporting-testimonial-payments-excluded-relevant-step-regulations-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1250",
    "retrieved_at": "2026-10-28T23:16:40.770063+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."
}