48 Major sporting events: power to provide for tax exemptions
Finance Act 2014 (2014 c 26) | Legislation

48  Major sporting events: power to provide for tax exemptions

(1)     Where a major sporting event is to be held in the United Kingdom, the Treasury may make regulations providing for exemption from income tax and corporation tax in relation to the event.

(2)     The regulations may, in particular—

(a)     exempt specified classes of person, income or activity from income tax;

(b)

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