35 Payments made to victims of modern slavery etc
Finance Act 2021 (2021 c 26) | Legislation

35  Payments made to victims of modern slavery etc

(1)     A payment that meets conditions A to C is to be regarded as a “qualifying payment” for the purposes of paragraph 3(1) and (2) of Schedule 15 to FA 2020 (exemption from income tax).

(2)     Condition A is that the payment is made

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