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

Citation commencement and effect1.

(1)

These Regulations may be cited as the Coronavirus Life Assurance Scheme (Northern Irish Scheme) (Excluded Benefits for Tax Purposes) Regulations 2020 and shall come into force on 5th November 2020.

(2)

Regulation 2 has effect for the tax year 2020–21 and subsequent tax years.