Introduction

Legislation in Finance Act 2014, s.47 exempts from UK taxation both employment and self-employment income arising to non-UK resident competitors who compete in, or carry out activities primarily to promote or support, the Glasgow Grand Prix (see ¶199-000ff. for the statutory residence test that applies from 6 April 2013). The exemption applies only in respect of income arising as a result of activities carried out during the period 5 July to 14 July 2014 and where the competitor holds a Glasgow Grand Prix accreditation card in the competitors’ category which has been issued by UK Athletics Ltd.

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