(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 “” has the meaning it has in Schedule 16 to FA 2020 (see section 106(2) and (5) of that Act).