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Finance (No. 2) Act 2023
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- UK Public General Acts
- 2023 c. 30
- Schedule 24
- Paragraph 1
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Income tax and corporation taxU.K.
1(1)No liability to income tax or corporation tax arises in respect of a payment which is made by a local authority to a person (“S”) by reason of S—
(a)being an approved sponsor under the Homes for Ukraine Sponsorship Scheme, and
(b)providing accommodation to a person granted entry clearance or permission to stay under that scheme.
(2)This paragraph has effect in relation to payments made on or after 14 March 2022.
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