Finance Act 2020 (c. 14)

PART 4 U.K. Miscellaneous and final

Compensation schemes etc U.K.

102 Tax relief for scheme payments etc U.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, F1 ...

[F2 (ba) payments made under or otherwise referable to compensation schemes established in connection with certain matters relating to Post Office Limited, and]

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

Textual Amendments

F1 Word in s. 102 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 12(3)(a)(i)

F2 S. 102(ba) inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 12(3)(a)(ii)