5U.K.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).
6U.K.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—
under the terms of a contract with the team, or
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.