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Finance Act 2020

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Changes over time for: Cross Heading: Introductory

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Version Superseded: 22/02/2024

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Point in time view as at 01/10/2021.

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There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Introductory. Help about Changes to Legislation

IntroductoryU.K.

1(1)This Schedule provides for the following in respect of qualifying payments—U.K.

(a)an exemption from income tax, and

(b)an exemption from capital gains tax.

(2)This Schedule also provides for a relief from inheritance tax in respect of qualifying payments (but see paragraph 5(4), which contains an excepted case).

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