Exemption from income taxU.K.
3(1)No liability to income tax arises in respect of a qualifying payment.U.K.
(2)A qualifying payment is to be ignored for all other income tax purposes.
(3)This paragraph has effect in relation to qualifying payments within paragraph 2(2) or (3) that are received on or after 3 April 2019.
(4)This paragraph has effect in relation to qualifying payments within paragraph 2(4) that are received on or after 29 May 2020.
(5)This paragraph has effect in relation to qualifying payments within paragraph 2(5) that are received on or after such date as is specified in the regulations concerned (which may be a date before the regulations are made).
Modifications etc. (not altering text)