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).