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Finance Act 2020

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Changes over time for: Section 102

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2020, Section 102. Help about Changes to Legislation

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, 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

F1Word in s. 102 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 12(3)(a)(i)

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