The Finalissima3.

(1)

An accredited person who performs a relevant Finalissima activity is not liable to income tax in respect of income arising from the activity if the non-residence condition is met.

(2)

A relevant Finalissima activity is a duty or service performed—

(a)

in the United Kingdom,

(b)

during the period beginning with 28th May 2022 and ending with 2nd June 2022 inclusive,

(c)

in pursuance of the obligations of the specific office, employment, contractual arrangement or other capacity in respect of which the accredited person performing the activity has been accredited by UEFA, and

(d)

in connection with the Finalissima.

(3)

The non-residence condition is that—

(a)

the accredited person is non-UK resident for the tax year 2022-23, or

(b)

the accredited person is UK resident for the tax year 2022-23 but the year is a split year as respects that individual and the relevant Finalissima activity is performed during the overseas part of the year8.

(4)

Section 966 of the Income Tax Act 2007 (duty to deduct and account for sums representing income tax) does not apply to a payment or transfer which gives rise to income benefitting from the exemption under paragraph (1).