SI 2016/771 provides for an exemption from income tax for non-resident competitors performing in the World Athletics Championships comprising:

(i)the International Paralympic Committee Athletics World Championships event planned to be held at the Queen Elizabeth Olympic Park in London from 14th to 23rd July 2017 inclusive; and

(ii)the International Association of Athletics Federations World Championships event planned to be held at the Queen Elizabeth Olympic Park in London from 4th to 13th August 2017 inclusive.

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