http://www.legislation.gov.uk/ukpga/2020/14/schedule/15/paragraph/1/2021-10-01Finance 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 Participation2021-10-01 SCHEDULESSCHEDULE 15Tax relief for scheme payments etc<Emphasis>Introductory</Emphasis>11This Schedule provides for the following in respect of qualifying payments—aan exemption from income tax, andban exemption from capital gains tax.2This 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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<Title>SCHEDULES</Title>
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<Emphasis>Introductory</Emphasis>
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<Text>This Schedule provides for the following in respect of qualifying payments—</Text>
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<Text>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).</Text>
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