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The Major Sporting Events (Income Tax Exemption) Regulations 2017
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Major Sporting Events (Income Tax Exemption) Regulations 2017 No. 614
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations provide for an exemption from income tax on income earned in the UK in connection with the Union des Associations Européennes de Football (UEFA) Champions League Final 2017. The exemption applies to players and officials participating in the final and non-playing individuals falling into the category of a relevant person (as defined by regulation 3(1)) provided they meet the non-residence condition. The non-residence condition includes UK resident individuals who are in the overseas part of a split year.
The exemption will not apply to income earned under contracts that are entered into once the final has commenced, or to income earned as a result of any amendments made after the final has commenced to contracts entered into before the final.
A Tax Information and Impact Note covering this instrument will be published on the website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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