Legislation – The Coronavirus Life Assurance Scheme (Northern Irish Scheme) (Excluded Benefits for Tax Purposes) Regulations 2020

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Introduction

1 Citation commencement and effect

2 Benefits excluded from charge under Chapter 2 of Part 6 of ITEPA 2003

Signature

Explanatory note

The Coronavirus Life Assurance Scheme (Northern Irish Scheme) (Excluded Benefits for Tax Purposes) Regulations 2020
1Citation commencement and effect
2Benefits excluded from charge under Chapter 2 of Part 6 of ITEPA 2003
2020 No. 1198
Income Tax

The Coronavirus Life Assurance Scheme (Northern Irish Scheme) (Excluded Benefits for Tax Purposes) Regulations 2020

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 393B(3)(d) and (4A) of the Income Tax (Earnings and Pensions) Act 20031, and now exercisable by them2, make the following Regulations:
1

2003 c. 1. Section 393B was inserted, by way of substitution for section 393 as originally enacted, by section 249(3) of the Finance Act 2004 (c. 12). Subsection (4A) was inserted by paragraph 21 of Schedule 20 to the Finance Act 2007 (c. 11).

2

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11).