The Major Sporting Events (Income Tax Exemption) Regulations 2017
These Regulations provide for an exemption from income tax on income earned in the UK in connection with the Union des Associations Européennes de Football (UEFA) Champions League Final 2017. The exemption applies to players and officials participating in the final and non-playing individuals falling into the category of a relevant person (as defined by regulation 3(1)) provided they meet the non-residence condition. The non-residence condition includes UK resident individuals who are in the overseas part of a split year.