Exemption from income taxU.K.
1(1)This paragraph applies if an employee or contractor of an overseas team which competes in the 2011 Champions League final (“the final”) is neither UK resident nor ordinarily UK resident at the time of the final.U.K.
(2)That person is not liable to income tax in respect of any income arising to the person which is related to duties or services performed by the person in the United Kingdom in connection with the final.
(3)This paragraph is subject to paragraphs 2 and 3.
(4)For the meaning of some expressions used in this paragraph, see paragraphs 5 and 6.