Related Commentary  

67(1)  The Treasury may make regulations–

(a)providing for the International Olympic Committee to be treated for the purposes of corporation tax as not having a permanent establishment in the United Kingdom;

(b)providing for the International Olympic Committee not to be chargeable to income tax or capital gains tax;

(c)disapplying the duties to deduct under Chapters 3, 6, 7, 10 and 14 of Part 15 of ITA 2007 (deduction of income tax at source) to payments to the International Olympic Committee.

67(2)  The Treasury may make regulations–

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