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In force since 2024-05-27, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2024 No. 546 Income Tax The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024 Made 22nd April 2024 Coming into force 27th May 2024 The Treasury make the following Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014. 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.
Propose a change(1) These Regulations may be cited as the Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024 and come into force on 27th May 2024. (2) In these Regulations— “accredited person” means any individual who, in advance of their performance of a relevant activity, has been accredited by the organiser for the purposes of the sporting event through the issue of an accreditation badge; “income” means employment income, 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)); “the organiser” means the Union des Associations Européenes de Football (UEFA); “relevant activity” has the meaning given in regulation 2(2); “the non-residence condition” has the meaning given in regulation 2(3); and “the sporting event” means the 2024 UEFA Champions League Final to be held on 1st June 2024 in London.
Propose a change(1) An accredited person who performs a relevant activity is not liable to income tax in respect of income arising from that activity if the non-residence condition is met. (2) An activity is a “relevant activity” if it is performed— (a) in the United Kingdom, (b) during the period beginning with 28th May 2024 and ending with 2nd June 2024, (c) as part of the specific office, employment, contractual arrangement or other capacity in respect of which the accredited person has been accredited by the organiser, and (d) in connection with the sporting event. (3) The non-residence condition is that the accredited person performs the relevant activity— (a) in a tax year for which the person is non-UK resident, or (b) in the overseas part of a tax year which is a split year as respects that person. (4) Section 966 of the Income Tax Act 2007 (duty to deduct and account for sums representing income tax) does not apply to a payment or transfer which gives rise to income benefitting from the exemption under paragraph (1).
Propose a change