# The Major Sporting Events (Income Tax Exemption) Regulations 2017, Regulation 3: Interpretation


(1) In these Regulations—
“contractor” in relation to a non-UK football club or UEFA means an individual who is neither an employee of the club nor of UEFA but who performs services—
(a) under the terms of a contract with the non-UK football club or with UEFA; or
(b) under the terms of a contract with a company which is a member of the same group of companies as the non-UK football club or as UEFA (within the meaning given by section 152 of the Corporation Tax Act 2010);
“relevant person” means any person who meets the non-residence condition on the day of the final and who is—
(a) an employee or contractor of a non-UK football club that is competing in the final;
(b) an individual who is—
(i) named on UEFA’s list of delegates for the final; or
(ii) a UEFA official or UEFA employee not named on the list of delegates but who is attending the final in their capacity as a UEFA official or UEFA employee;
(c) an individual acting in their capacity as an employee or an official of a national football association which is a member of UEFA; or
(d) an individual acting in their capacity as a UEFA contractor;
“income” means employment income, general earnings or specific employment income, or 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);
“non-UK football club” means a football club which is not a member of the Football Association, the Scottish Football Association, the Football Association of Wales or the Irish Football Association;
the “specified period” means the period from 1st to 5th June 2017 inclusive;
“the final” means the final of the UEFA Champions League 2016/2017 football competition, to be held at the National Stadium of Wales in Cardiff on 3rd June 2017;
“UEFA” means the Union des Associations Européennes de Football.
(2) The non-residence condition is that the person—
(a) is non-UK resident for the tax year 2017-18; or
(b) is UK resident for the tax year 2017-18 but the year is a split year as respects the person and the final takes place during the overseas part of the year.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111157893/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.