http://www.legislation.gov.uk/ukpga/2021/26/section/31
Finance Act 2021
An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-18
Expert Participation
2024-04-06
Finance Act 2021
Sch. 21
para. 11(3)(aa)
Finance Act 2021
Sch. 21
para. 11(5)(b)
s. 102(2)
PART 1Income tax, corporation tax and capital gains tax
Coronavirus support payments etc
31Covid-19 support scheme: working households receiving tax credits
1
This section applies to a payment which—
a
is made by Her Majesty's Revenue and Customs in the exercise of a function which they have as a result of a direction given by the Treasury under section 76 of the Coronavirus Act 2020, and
b
is made to a person by reason of the person's receipt of any tax credit specified in the direction on a date so specified.
2
No liability to income tax arises in respect of a payment to which this section applies.
3
But subsection (2) does not prevent the application of paragraph 8 of Schedule 16 to FA 2020 (charge to income tax where person not entitled to coronavirus support payment) in relation to a payment to which this section applies.