The Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations 2022
| Jurisdiction | UK Non-devolved |
| Citation | SI 2022/487 |
| Year | 2022 |
2022 No. 487
Income Tax
The Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations 2022
Made 27th April 2022
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 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) (Finalissima Football Match) Regulations 2022 and come into force on 27th May 2022.
2. In these Regulations—
“accredited person” means an individual who, in advance of their performance of the relevant Finalissima activity in question, has been accredited by UEFA for the purposes of the Finalissima through the issue of a personalised accreditation badge, including an individual who has been so accredited in their capacity as—
(a) an employee, official or contractor of either the Italian2or Argentinean3national football associations, including, for the avoidance of doubt, a player listed in the Finalissima player list,
(b) an employee, official or contractor of UEFA or UEFA Events SA4, including a match official, or
(c) an employee or contractor of a broadcast, commercial or media organisation working with UEFA for the purposes of the Finalissima;
“Finalissima” means the Finalissima football match planned to be held at Wembley Stadium in London on 1st June 2022;
“income” means employment income5, 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 (visiting performers)6;
“UEFA” means the Union des Associations Européennes de Football7.
The Finalissima
3.—(1) An accredited person who performs a relevant Finalissima activity is not liable to income tax in respect of income arising from the activity if the non-residence condition is met.
(2) A relevant Finalissima activity is a duty or service performed—
(a)
(a) in the United Kingdom,
(b)
(b) during the period beginning with 28th May 2022 and ending with 2nd June 2022 inclusive,
(c)
(c) in pursuance of the obligations of the specific office...
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