(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 by or on behalf of a public authority.
(3)Condition B is that the payment is made to a person in respect of whom—
(a)there are reasonable grounds to believe the person may be a victim of slavery or human trafficking, and
(b)no conclusive determination has been made identifying the person as a victim for the purposes of Article 10 of the Trafficking Convention.
(4)Condition C is that the payment is made for the purposes of providing the person assistance or support of the kind mentioned in Article 12 of the Trafficking Convention (as contemplated by Article 10).
(5)In this section—
(a)“the Trafficking Convention” means the Council of Europe Convention on Action against Trafficking in Human Beings (done at Warsaw on 16 May 2005);
(b)“public authority” includes any person certain of whose functions are functions of a public nature.
(6)This section has effect in relation to qualifying payments received on or after 1 April 2009.