Made under the Finance Act 2014
1 statutory instrument made using powers in the Finance Act 2014, newest first. Each one is explained section by section in plain English.
The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026
Published: Wed 29th Apr 26
Came into force: Wed 15th Jul 26
- Department: HM Treasury
- Made under: Finance Act 2014
The Regulations exempted income tax for accredited, non-UK resident individuals performing activities connected with the Glasgow 2026 Commonwealth Games during a defined operational period.
These Regulations, enacted by HM Treasury under the Finance Act 2014, establish an income tax exemption for individuals accredited by the organizer of the Glasgow 2026 Commonwealth Games for income earned while performing activities connected with the Games between July 16th and August 4th, 2026, provided the individual meets specific non-UK residence criteria for the relevant tax year or period.
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