SCHEDULES

SCHEDULE 20Champions League final

Interpretation

5

References in this Schedule to income are to be read as references to—

a

income that would be employment income but for the provisions of paragraph 1, and

b

profits of a trade, profession or vocation (including profits treated as arising as a result of provision made by or under sections 13 and 14 of ITTOIA 2005).

6

In this Schedule—

  • “the 2011 Champions League final” means the final of the UEFA Champions League 2010/2011 competition held in England in 2011;

  • “contractor”, in relation to an overseas team, means an individual who is not an employee of the team but who performs services for the team—

    1. a

      under the terms of a contract with the team, or

    2. b

      under the terms of a contract, or that individual's employment, with a company which is a member of the same group of companies as the team (within the meaning given by section 152 of CTA 2010);

  • “employee” and “employment” are to be read in accordance with section 4 of ITEPA 2003;

  • “overseas team” means a football club which is not a member of the Football Association, the Scottish Football Association, the Football Association of Wales or the Irish Football Association.