These Regulations may be cited as the Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024 and come into force on 27th May 2024.

In these Regulations—

• “accredited person” means any individual who, in advance of their performance of a relevant activity, has been accredited by the organiser for the purposes of the sporting event through the issue of an accreditation badge;

• “income” means employment income2, or the profits of a trade, profession or vocation (including profits treated as arising as a result of section 13 of the Income Tax (Trading and Other Income) Act 2005 (visiting performers))3;

• “the organiser” means the Union des Associations Européenes de Football (UEFA)4;

• “relevant activity” has the meaning given in regulation 2(2);

• “the non-residence condition” has the meaning given in regulation 2(3); and

• “the sporting event” means the 2024 UEFA Champions League Final to be held on 1st June 2024 in London.