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PART 1 U.K.Income tax, corporation tax and capital gains tax

CHAPTER 2U.K.Income tax: general

ReliefsU.K.

13Champions League final 2013U.K.

(1)No liability to income tax arises in respect of any income from the 2013 Champions League final that arises to a person who is—

(a)an employee or contractor of an overseas team that competes in the final, and

(b)non-UK resident at the time of the final.

(2)The reference in subsection (1) to income from the 2013 Champions League final is to income related to duties or services performed by the person in the United Kingdom in connection with the final.

(3)The exemption under subsection (1) does not apply to—

(a)income that arises as a result of a contract entered into after the final, or of any amendment, after the final, of a contract entered into before the end of the final, or

(b)income that is the subject of tax avoidance arrangements.

(4)Income is the subject of tax avoidance arrangements if—

(a)arrangements have been made which, but for subsection (3)(b), would result in a person obtaining an exemption under subsection (1) for the income, and

(b)those arrangements, or other arrangements of which they form part, have as their main purpose, or one of their main purposes, the obtaining of that exemption.

(5)Section 966 of ITA 2007 (deduction of sums representing income tax) does not apply to any payment or transfer which gives rise to income benefiting from the exemption under subsection (1).

(6)In this section—