# The Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations 2021, Regulation 2: Citation, commencement and interpretation


In these Regulations—
“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—
(a) an employee, official or contractor of a football club which is competing in the 2021 UEFA Super Cup,
(b) an employee, official or contractor of UEFA or UEFA Events SA, including a match official, or
(c) an employee or contractor of a broadcast, commercial or media organisation working with UEFA for the purposes of the 2021 UEFA Super Cup;
“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;
“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);
“UEFA” means the Union des Associations Européennes de Football.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348224726/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-2021-uefa-super-cup-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.