PART 1

Income tax, corporation tax and capital gains tax

Coronavirus support payments etc

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