Policy paper
Major sporting events (Income Tax exemption) (World Athletics Indoor Championships Glasgow 24) Regulations 2023
This tax information and impact note is about Income Tax exemption for major sporting events (World Athletics Indoor Championships Glasgow 24).
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This measure allows Income Tax exemption for certain individuals who have been accredited by World Athletics for the purposes of the 2024 Indoor Championships.
This includes individuals whose tax residence is split between the UK and another country during the 2023 to 2024 tax year, whereby income arises in the part of the year where they are not a UK resident and participating in the Championships.