The London Olympic Games and Paralympic Games Tax Regulations 2010

Accredited individual: London 2012 functions

5.—(1) This regulation applies to an individual who—

(a)is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out;

(b)has an accreditation card; and

(c)has one or more of the London 2012 functions specified in paragraph (2).

(2) The London 2012 functions are—

(a)competitor;

(b)media worker;

(c)representative of an Official Body;

(d)service technician;

(e)team official;

(f)technical official.

(3) In this regulation—

“competitor” means an individual who has been entered by a NOC or NPC to perform in a sporting event which forms part of London 2012;

“media worker” means a media manager, a media producer, a media technician, a media support worker, a radio or television worker or a written, photographic or electronic journalist;

“Official Body” means a Sovereign, a Head of State, a Government, a NOC, a NPC, a city that has been selected by the IOC or IPC to host a future Olympics and Paralympics or Youth Olympics, a city that has been selected by the IOC or IPC to be a candidate to host a future Olympics and Paralympics or Youth Olympics, a city that the IOC or IPC recognises as an applicant to host a future Olympics and Paralympics or Youth Olympics, the IOC, the IPC, an IF, an IPSF, CAS or WADA;

“representative of an Official Body” means an individual who represents, is part of the support staff of, or is a closing ceremony production worker of, an Official Body, or provides observer, drug testing, analysis or arbitration services to CAS or WADA;

“service technician” means an individual who repairs, operates or maintains the equipment on which competitors rely for their performance or safety;

“team official” means an individual who is part of the reserve athlete, support athlete, coaching, technical, carer or medical staff of a NOC or NPC;

“technical official” means an individual who has been selected by LOCOG, an IF or IPSF to officiate at London 2012 and includes technical delegates, classifiers, judges and referees.