The Major Sporting Events (Income Tax Exemption) Regulations 2021

Citation, commencement and interpretation

2.  In these Regulations—

“accredited person” means any individual who, in advance of their performance of the relevant EURO 2020 activity in question, has been accredited by UEFA for the purposes of EURO 2020 through the issue of a personalised accreditation badge, including any individual who has been so accredited in their capacity as—

(a)

an employee, official or contractor of a national football association which is a member of UEFA and is competing in EURO 2020, including, for the avoidance of doubt, a player listed in the EURO 2020 Player List,

(b)

an employee, official or contractor of UEFA or UEFA Events SA(1), including a match official, or

(c)

an employee or contractor of a broadcast, commercial or media organisation working with UEFA for the purposes of EURO 2020;

“EURO 2020” means the UEFA EURO 2020 final tournament, a football competition planned to be held in a number of host cities across Europe from 11th June 2021 to 11th July 2021;

“income” means employment income(2), or the profits of a trade, profession or vocation including profits treated as arising as a result of section 13 of the Income Tax (Trading and Other Income) Act 2005(3);

“UEFA” means the Union des Associations Européennes de Football(4).

(1)

UEFA Events SA is a société anonyme which is wholly owned by UEFA and entered in the register of companies under the Swiss civil code with registered number CHE-109.373.092.

(2)

Section 7 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) defines “employment income” for the purposes of the Tax Acts. Schedule 1 to the Interpretation Act 1978 (c. 30) states that “The Tax Acts” means the Income Tax Acts and the Corporation Tax Acts. Schedule 1 further states that “The Income Tax Acts” means all enactments relating to income tax.

(3)

2005 c. 5; section 13 was amended by the Income Tax Act 2007 (c. 3), Part 2 of Schedule 1 paragraphs 492 and 495, and Part 1 of Schedule 3.

(4)

UEFA is a society entered in the register of companies under the Swiss civil code with registered number CHE-103.107.646.