106 Taxation of coronavirus support payments
Finance Act 2020 (2020 c 14) | Legislation

Coronavirus

106  Taxation of coronavirus support payments

(1)     Schedule 16 makes provision about the taxation of coronavirus support payments.

(2)     In this section, and in that Schedule, “coronavirus support payment” means a payment made (whether before or after the passing of this Act) under any of the following schemes—

(a)     the coronavirus job retention scheme;

(b)     the self-employment income support scheme;

(c)     any other scheme that is the subject of a direction given under section 76 of the Coronavirus Act 2020 (functions of Her Majesty's Revenue and Customs in relation to coronavirus or coronavirus disease);

(d)     the coronavirus statutory sick pay rebate scheme;

(e)     a coronavirus business support grant scheme;

(f)     any scheme specified or described in regulations made under this section by the Treasury.

(3)

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