http://www.legislation.gov.uk/ukpga/2020/14/schedule/15/crossheading/introductory/2021-10-01Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2021-10-01SCHEDULESSCHEDULE 15Tax relief for scheme payments etcIntroductory1(1)

This Schedule provides for the following in respect of qualifying payments—

(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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