The Taxation of Coronavirus Support Payments Regulations 2021

• Citation: S.I. 2021/92
• Sections: 3

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Taxation of Coronavirus Support Payments Regulations 2021 and come into force on 22nd February 2021.

(2) These Regulations have effect in relation to coronavirus support payments made before and after the making of these Regulations.

Section 2 Specified schemes

The following schemes are specified under section 106 of the Finance Act 2020—

(a) the Test and Trace Support Payment Scheme in England,

(b) the Self-Isolation Support Grant in Scotland, and

(c) the Self-Isolation Support Scheme in Wales.

Section 3 Application of Schedule 16 to the Finance Act 2020

(1) Paragraph 3 of Schedule 16 to the Finance Act 2020 applies to a coronavirus business support grant scheme and a scheme specified under regulation 2 as if—

(a) in sub-paragraph (2), after “scheme” there were inserted “, a coronavirus business support grant scheme or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”,

(b) in sub-paragraph (5), after “scheme” there were inserted “, a coronavirus business support grant or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”.

(2) Paragraph 8(2) of Schedule 16 to the Finance Act 2020 applies to a scheme specified under regulation 2 as if—

(a) for “or the”, there were substituted “, the”, and

(b) at the end, there were inserted “or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”.