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) (Finalissima Football Match) Regulations 2022 No. 487
Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for approval by resolution of that House.
Draft Statutory Instruments
Income Tax
Made
***
Coming into force
27th May 2022
The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014(1).
In accordance with section 48(5) of that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.
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