Finance Act 2021
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Change 1
32 Self-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).
32 Self-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).
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