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8.—(1) This regulation applies to income received by a London 2012 Partner worker, wholly and exclusively in return for carrying out a London 2012 activity in the UK during the relevant period.
(2) A London 2012 Partner worker is an individual who is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out and—
(a)is employed by a London 2012 Partner; or
(b)holds an accreditation card, or is providing timing, scoring or on-venue result services, and is—
(i)directly contracted to work for a London 2012 Partner; or
(ii)employed by a person that is directly contracted to work for a London 2012 Partner.
(3) A London 2012 Partner is a Commercial Delivery Partner or a connected person to that Commercial Delivery Partner.
(4) A Commercial Delivery Partner is a person that—
(a)holds a London 2012 association right;
(b)has been granted a paragraph 4 authorisation; and
(c)provides services to LOCOG, for the purposes of delivering London 2012, wholly or partly in return for which it receives its paragraph 4 authorisation.
(5) In this regulation—
“connected person” has the meaning given by section 1122 and 1123 of CTA 2010 (“connected” persons);
“London 2012 association right” means a London Olympics association right as defined by paragraph 1 of Schedule 4 to the London Olympic Games and Paralympic Games Act 2006(1);
“London 2012 activity” means a service provided to LOCOG, for the purposes of delivering London 2012, wholly or partly in return for which a Commercial Delivery Partner receives its paragraph 4 authorisation;
“paragraph 4 authorisation” means authorisation by LOCOG under paragraph 4 of Schedule 4 to the London Olympic Games and Paralympic Games Act 2006 to market and advertise themselves or their products for commercial purposes by reference to their association with London 2012;
“relevant period” means 30th March 2012 to 8th November 2012.
2006 c. 12. Paragraph 1 of Schedule 4 was amended by articles 3(1), 3(2)(d) and 5 of and paragraph 6(1)(t) of the Schedule to the Transfer of Functions (Olympics and Paralympics) Order 2007 (2007/2129) and by article 11 of and paragraph 8(1)(t) of Part 1 of the Schedule to the Secretary of State for Culture, Olympics, Media and Sport Order 2010 (2010/1551).
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