8 London Anniversary Games
Finance Act 2013 (2013 c 29) | Legislation

Chapter 2
Income Tax: General

Exemptions and reliefs

8  London Anniversary Games

(1)     An 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.

(2)     The following are Anniversary Games activities—

(a)     competing at the Anniversary Games, and

(b)     any activity that is performed during

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