Statutory Instruments

2021 No. 92

Corporation Tax

Income Tax

The Taxation of Coronavirus Support Payments Regulations 2021

Made

28th January 2021

Laid before the House of Commons

1st February 2021

Coming into force

22nd February 2021

The Treasury, in exercise of the powers conferred by section 106(2)(f), (3) and (4) of the Finance Act 2020(1), makes the following Regulations:

(1)