Point in time view as at 11/07/2023.
There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 1.
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.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
