Legislation – The Taxation of Coronavirus Support Payments Regulations 2021

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Introduction

1 Citation, commencement and effect

2 Specified schemes

3 Application of Schedule 16 to the Finance Act 2020

Signature

Explanatory note

Citation, commencement and effect1.

(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.