SCHEDULES
SCHEDULE 2Sporting testimonial payments
Application of this Schedule
4
1
The amendments made by this Schedule have effect in relation to a sporting testimonial payment made out of money raised by a sporting testimonial if—
a
the sporting testimonial was made public on or after 25 November 2015, and
b
the payment is made out of money raised by one or more relevant events or activities which take place on or after 6 April 2017.
2
Terms used in sub-paragraph (1) and section 226E of ITEPA 2003 (as inserted by paragraph 1) have the same meaning as in that section.