PART 1Income tax, corporation tax and capital gains tax
Coronavirus support payments etc
32Self-employment income support scheme
1
In section 106 of FA 2020 (taxation of coronavirus support payments), in subsection (3)—
a
after “provision about” insert “
(including provision modifying)
”
;
b
for “(2)(c)” substitute “
(2)(b)
”
.
2
In paragraph 3(3) of Schedule 16 to FA 2020 (self-employment income support scheme payments to be treated as receipts of the tax year 2020-21), for “2020-21” substitute “
in which the payment was received
”
.
3
In paragraph 8 of that Schedule (charge if person not entitled to coronavirus support payment)—
a
in sub-paragraph (3)—
i
in the words before paragraph (a), after “scheme” insert “
or the self-employment income support scheme
”
;
ii
in paragraph (b), before “because” insert “
in the case of a payment made under the coronavirus job retention scheme,
”
;
b
in sub-paragraph (4)(a), after “scheme” insert “
or the self-employment income support scheme
”
.
4
The amendments made by subsections (2) and (3) have effect in relation to coronavirus support payments received on or after 6 April 2021.
5
In this section “coronavirus support payment” has the meaning it has in Schedule 16 to FA 2020 (see section 106(2) and (5) of that Act).