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


In these Regulations—
“accredited person” means any individual who, in advance of their performance of the relevant EURO 2020 activity in question, has been accredited by UEFA for the purposes of EURO 2020 through the issue of a personalised accreditation badge, including any individual who has been so accredited in their capacity as—
(a) an employee, official or contractor of a national football association which is a member of UEFA and is competing in EURO 2020, including, for the avoidance of doubt, a player listed in the EURO 2020 Player List,
(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 EURO 2020;
“EURO 2020” means the UEFA EURO 2020 final tournament, a football competition planned to be held in a number of host cities across Europe from 11th June 2021 to 11th July 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;
“UEFA” means the Union des Associations Européennes de Football.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348218831/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-major-sporting-events-income-tax-exemption-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.