Introductory Text
PART 1 Introduction
1.Citation and commencement
2.Interpretation
PART 2 Eligibility for funding
3.Funding of eligible employers’ liabilities by HMRC
4.Meaning of eligible employer
5.When an employee’s incapacity for work is related to coronavirus
PART 3 Claims
6.Making a claim
7.Time limit for making a claim
PART 4 Payments, corrections and overpayments
8.Payments
9.Correcting a claim when the amount has been mistakenly overstated
10.Correcting a claim when the amount has been mistakenly understated
11.Recovery of overpayments
PART 5 Records and information requests
12.Preservation of records
13.Provision of information and records
Signature
Explanatory Note