The Major Sporting Events (Income Tax Exemption) Regulations 2021
| Jurisdiction | UK Non-devolved |
| Citation | SI 2021/224 |
| Year | 2021 |
2021 No. 224
Income Tax
The Major Sporting Events (Income Tax Exemption) Regulations 2021
Made 2nd March 2021
Coming into force 31th May 2021
The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 20141.
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.
Citation, commencement and interpretation
1. These Regulations may be cited as the Major Sporting Events (Income Tax Exemption) Regulations 2021 and come into force on 31st May 2021.
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 SA2, 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 income3, 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 20054;
“UEFA” means the Union des Associations Européennes de Football5.
The UEFA EURO 2020 final tournament
3.—(1) An accredited person who performs a relevant EURO 2020 activity is not liable to income tax in respect of any income arising from the activity if the non-residence condition is met.
(2) A relevant EURO 2020 activity is a duty or service performed by an accredited person—
(a)
(a) in the United Kingdom,
(b)
(b) during the period from 1st June...
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