{
  "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017",
  "json_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017.json",
  "id": "ukdsi/2017/9780111157893",
  "title": "The Major Sporting Events (Income Tax Exemption) Regulations 2017",
  "short_title": "Major Sporting Events (Income Tax Exemption) 2017",
  "long_title": "These Regulations provide for an exemption from income tax on income earned in the UK in connection with the Union des Associations Européennes de Football (UEFA) Champions League Final 2017. The exemption applies to players and officials participating in the final and non-playing individuals falling into the category of a relevant person (as defined by regulation 3(1)) provided they meet the non-residence condition. The non-residence condition includes UK resident individuals who are in the overseas part of a split year.",
  "citation": "Draft 2017, ISBN 9780111157893",
  "type": "ukdsi",
  "year": "2017",
  "number": "9780111157893",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "The UEFA Champions League Final 2017",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2017-04-21",
      "size": 38356,
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/pdf/ukdsi_9780111157893_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111157893/pdfs/ukdsi_9780111157893_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2017-04-21",
      "size": 36377,
      "url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/pdf/ukdsiem_9780111157893_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111157893/pdfs/ukdsiem_9780111157893_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2014/26",
      "title": "Finance Act 2014",
      "url": "https://openlegislation.uk/finance-act-2014",
      "provisions": [
        "section/48"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111157893",
    "retrieved_at": "2026-10-30T15:06:29.827187+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."
}