Related Commentary  

13(1)  No liability to income tax arises in respect of any income from the 2013 Champions League final that arises to a person who is–

(a)an employee or contractor of an overseas team that competes in the final, and

(b)non-UK resident at the time of the final.

13(2)  The reference in subsection (1) to income from the 2013 Champions League final is to income related to duties or services performed by the person in the United Kingdom in connection with the final.

13(3)  The exemption under subsection (1) does not apply to–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.