[Part 1 Income Tax and other Related Relief]
Finance Act 2020 (2020 c 14) | Legislation

SCHEDULE 15 Tax Relief for Scheme Payments etc

Section 102

[Part 1 Income Tax and other Related Relief]

Introductory

1

(1)     This [Part of this] Schedule provides for the following in respect of qualifying payments—

(a)     an exemption from income tax, and

(b)     an exemption from capital gains tax.

(2)     This [Part of this] Schedule also provides for a relief from inheritance tax in respect of qualifying payments (but see paragraph 5(4), which contains an excepted case).

Qualifying payments

2

(1)     In this Schedule “qualifying payment†means a payment within any of sub-paragraphs (2) to (5).

(2)     A payment is within this sub-paragraph if it is a payment under the Windrush Compensation Scheme.

(3)     A payment is within this sub-paragraph if—

(a)     it is made otherwise than under the Windrush Compensation Scheme,

(b)     it is made to, or in respect of, a person who made a claim under that Scheme (which the person was eligible to make),

(c)     it is made in connection with the same circumstances as gave rise to that person's eligibility to make that claim, and

(d)     it is made by or on behalf of—

(i)     the government of the United Kingdom,

(ii)

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