Related Commentary  

30(1)  A duly accredited competitor who performs an Anniversary Games activity is not liable to income tax in respect of any income arising from the activity if the non-residence condition is met.

30(2)  The following are Anniversary Games activities–

(a)competing at the Anniversary Games, and

(b)any activity that is performed during the Games period the main purpose of which is to support or promote the Anniversary Games.

30(3)  The non-residence condition is that–

(a)the accredited competitor is non-UK resident for the tax year 2015–16, or

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