Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2021

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

31Covid-19 support scheme: working households receiving tax credits

(1)This section applies to a payment which—

(a)is made by Her Majesty’s Revenue and Customs in the exercise of a function which they have as a result of a direction given by the Treasury under section 76 of the Coronavirus Act 2020, and

(b)is made to a person by reason of the person’s receipt of any tax credit specified in the direction on a date so specified.

(2)No liability to income tax arises in respect of a payment to which this section applies.

(3)But subsection (2) does not prevent the application of paragraph 8 of Schedule 16 to FA 2020 (charge to income tax where person not entitled to coronavirus support payment) in relation to a payment to which this section applies.

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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

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Mae'r data ar y dudalen hon ar gael yn y fformatau data amgen a restrir: