The Taxation of Coronavirus Support Payments Regulations 2021
1Citation, commencement and effect
2Specified schemes
3Application of Schedule 16 to the Finance Act 2020
2021 No. 92
Corporation Tax
Income Tax

The Taxation of Coronavirus Support Payments Regulations 2021

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 106(2)(f), (3) and (4) of the Finance Act 20201, makes the following Regulations: