The Coronavirus Life Assurance Scheme (Northern Irish Scheme) (Excluded Benefits for Tax Purposes) Regulations 2020
1Citation commencement and effect
2Benefits excluded from charge under Chapter 2 of Part 6 of ITEPA 2003
2020 No. 1198
Income Tax

The Coronavirus Life Assurance Scheme (Northern Irish Scheme) (Excluded Benefits for Tax Purposes) Regulations 2020

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 393B(3)(d) and (4A) of the Income Tax (Earnings and Pensions) Act 20031, and now exercisable by them2, make the following Regulations: