The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023
| Jurisdiction | UK Non-devolved |
| Citation | SI 2023/393 |
| Year | 2023 |
2023 No. 393
Income Tax
The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023
Made 28th March 2023
Coming into force 1st April 2023
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) (Women’s Finalissima Football Match) Regulations 2023 and come into force on 1st April 2023.
2. In these Regulations—
“accredited person” means an individual who, in advance of their performance of the relevant Women’s Finalissima activity in question, has been accredited by UEFA for the purposes of the Women’s 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 Brazilian or English national football associations2, including, for the avoidance of doubt, a player listed in the Women’s Finalissima player list,
(b) an employee, official or contractor of UEFA or UEFA Events SA3, 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 Women’s Finalissima;
“income” means employment income4, 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)5;
“relevant Women’s Finalissima activity” has the meaning given in regulation 3(2);
“UEFA” means the Union des Associations Européennes de Football6;
“Women’s Finalissima” means the Women’s Finalissima football match planned to be held at Wembley Stadium in London on 6th April 2023.
The Women’s Finalissima 2023
3.—(1) An accredited person who performs a relevant Women’s Finalissima activity is not liable to income tax in respect of income arising from that activity if the non-residence condition is satisfied.
(2) A “relevant Women’s Finalissima activity” means a duty or service performed—
(a)
(a) in...
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