Introduction Background Note
9.Exemption from UK income tax for the players and officials of visiting football teams was part of the bid to host the 2011 Champions League Final. This section and Schedule enact that undertaking.
10.The employment income, self-employment income and any endorsement income of the players and the teams’ officials relating to the Champions League Final in the UK will not be liable to UK income tax where the team is an overseas team and those players and officials are not resident and not ordinarily resident in the UK. This is provided that the income is in relation to the match and that the individual works for, or is contracted to, the team or its subsidiaries.