Sch 20 para 6
In this Schedule— “ the 2011 Champions League final ” means the final of the UEFA Champions League 2010/2011 competition held in England in 2011; “ 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— under the terms of a contract with the team, or 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); “employee” and “employment” are to be read in accordance with section 4 of ITEPA 2003; “ 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.