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The Taxation of Coronavirus Support Payments… · Order Paper · Order Paper
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SI 2021/92
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in_force
SI 2021/92 · regulation
The Taxation of Coronavirus Support Payments Regulations 2021
These Regulations make provision in relation to the taxation of coronavirus support payments.
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
28 Jan 2021
—
In force
22 Feb 2021
Enabling power
The Treasury, in exercise of the powers conferred by section 106(2)(f), (3) and (4) of the Finance Act 2020, makes the following Regulations:
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 01 Feb 2021
· 43 KB
Instrument
Instrument
application/pdf
· 01 Feb 2021
· 34 KB
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