{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-2021-uefa-super-cup-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-2021-uefa-super-cup-regulations-2021/regulation-2.json",
  "legislation": "ukdsi/2021/9780348224726",
  "legislation_title": "The Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-2021-uefa-super-cup-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Citation, commencement and interpretation",
  "text": "In these Regulations—\n“accredited person” means an individual who, in advance of their performance of the relevant 2021 UEFA Super Cup activity in question, has been accredited by UEFA for the purposes of the 2021 UEFA Super Cup through the issue of a personalised accreditation badge, including an individual who has been so accredited in their capacity as—\n(a) an employee, official or contractor of a football club which is competing in the 2021 UEFA Super Cup,\n(b) an employee, official or contractor of UEFA or UEFA Events SA, including a match official, or\n(c) an employee or contractor of a broadcast, commercial or media organisation working with UEFA for the purposes of the 2021 UEFA Super Cup;\n“2021 UEFA Super Cup” means the 2021 UEFA Super Cup football match planned to be held at the National Football Stadium at Windsor Park in Belfast on 11th August 2021;\n“income” means employment income, 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);\n“UEFA” means the Union des Associations Européennes de Football.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "UEFA Events SA is a société anonyme which is wholly owned by UEFA and entered in the register of companies under the Swiss civil code with registered number CHE-109.373.092."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 7 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) defines “employment income” for the purposes of the Tax Acts. Schedule 1 to the Interpretation Act 1978 (c. 30) states that “The Tax Acts” means the Income Tax Acts and the Corporation Tax Acts. Schedule 1 further states that “The Income Tax Acts” means all enactments relating to income tax."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2005 c. 5; section 13 was amended by paragraphs 492 and 495 of Part 2 of Schedule 1, and Part 1 of Schedule 3, to the Income Tax Act 2007 (c. 3)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "UEFA is a society entered in the register of companies under the Swiss civil code with registered number CHE-103.107.646."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348224726/regulation/2",
    "retrieved_at": "2026-10-30T14:46:58.940041+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}