47 Glasgow Grand Prix
Finance Act 2014 (2014 c 26) | Legislation

Sporting events

47  Glasgow Grand Prix

(1)     An accredited competitor who performs a Grand Prix 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 Grand Prix activities—

(a)     competing at the Glasgow Grand Prix, and

(b)     any activity that is performed during the games period the main

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