{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-20/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-20/paragraph-6.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/20/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In this Schedule—\n“the 2011 Champions League final” means the final of the UEFA Champions League 2010/2011 competition held in England in 2011;\n“contractor”, in relation to an overseas team, means an individual who is not an employee of the team but who performs services for the team—\n(a)under the terms of a contract with the team, or\n(b)under the terms of a contract, or that individual's employment, with a company which is a member of the same group of companies as the team (within the meaning given by section 152 of CTA 2010);\n“employee” and “employment” are to be read in accordance with section 4 of ITEPA 2003;\n“overseas team” 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/20/paragraph/6",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}