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

Benefits excluded from charge under Chapter 2 of Part 6 of ITEPA 20032.

A lump sum provided under the Health and Social Care Coronavirus Life Assurance (Northern Ireland) Scheme 20203 is prescribed for the purposes of section 393B(3)(d) of the Income Tax (Earnings and Pensions) Act 2003 (prescribed benefits to be excluded benefits for the purposes of Chapter 2 of Part 6 of that Act).