13 Champions League final 2013
Finance Act 2012 (2012 c 14) | Legislation

Reliefs

13  Champions League final 2013

(1)     No liability to income tax arises in respect of any income from the 2013 Champions League final that arises to a person who is—

(a)     an employee or contractor of an overseas team that competes in the final, and

(b)     non-UK resident at the time of the final.

(2)     The reference in subsection (1) to income from the 2013 Champions League final is to income related to duties or services performed by the person in the United Kingdom in connection with the final.

(3)     The exemption

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