The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023
These Regulations provide for an exemption from income tax on income arising from the performance of duties or services in the UK in connection with the Women’s Finalissima 2023. The exemption applies only to individuals within the meaning of “accredited person” (as defined by regulation 2), such as accredited players, officials or contractors of the participating national football associations, UEFA, UEFA Events SA and partner organisations. In order to qualify for the exemption, the individuals must be non-UK resident in the tax year that the relevant Women’s Finalissima activity is performed or, where one or both of those tax years is a split year in relation to that individual, the relevant Women’s Finalissima activity is performed during the overseas part of a tax year.