2.—(1) A relevant person is not liable to income tax in respect of any income arising from duties or services performed during the specified period by the relevant person in the United Kingdom in connection with the final.
(2) The exemption under paragraph (1) does not apply to income that arises as a result of—
(a)a contract entered into after the final commences, or
(b)an amendment, made after the final commences, to a contract entered into before the final.
(3) Section 966 of the Income Tax Act 2007(1) (deduction of sums representing income tax) does not apply to any payment or transfer which gives rise to income benefitting from the exemption in paragraph (1).