Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 20 U.K. Champions League final

Exclusion of certain income U.K.

2 U.K. Paragraph 1(2) does not apply to income which arises as a result of—

(a) a contract entered into after the final, or

(b) any amendment, after the final, of a contract entered into before the end of the final.