http://www.legislation.gov.uk/ukdsi/2022/9780348231168/contents

The Major Sporting Events (Income Tax Exemption) (UEFA Women’s EURO 2022 Finals) Regulations 2022

en

King's Printer of Acts of Parliament

2022-01-17

INCOME TAX

2022-06-30

These Regulations provide for an exemption from income tax on income earned in the UK in connection with football matches held in England as part of the Union des Associations Européennes de Football (UEFA) EURO Women’s 2022 final tournament. The exemption applies only to individuals within the meaning of “accredited person” (as defined by regulation 2), such as accredited players, officials or contractors of the participating national football associations, UEFA, UEFA Events SA and partner organisations. The individuals must be non-UK resident in the tax year 2022-23 or, where the tax year is a split year in relation to the individual, the income must relate to the overseas part of the year.