SCHEDULES
SCHEDULE 16Taxation of coronavirus support payments
Modification of the Tax Acts
7
The Treasury may by regulations modify the application of any provision of the Tax Acts that affects (or that otherwise would affect) the treatment of—
a
receipts brought into account under paragraph 1(2),
b
amounts treated as post-cessation receipts under paragraph 2(3) or (4), or
c
amounts charged under paragraph 5(1) or 6(1).