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PART 4 U.K.Miscellaneous and final

Compensation schemes etcU.K.

102Tax relief for scheme payments etcU.K.

Schedule 15 makes provision for tax relief in respect of—

(a)payments made under or otherwise referable to the Windrush Compensation Scheme,

(b)payments under the Troubles Permanent Disablement Payment Scheme, and

(c)other compensation payments made by or on behalf of a government, public authority or local authority.