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.