# The Finance Act 2009, Sections 101 and 102 (Disguised Remuneration Repayment Scheme) (Appointed Day and Consequential Amendment) Order 2020, Article 4: Consequential amendment of section 824 Income and Corporation Tax Act 1988


Section 824 of the Income and Corporation Taxes Act 1988 (Repayment supplements: individuals and others) does not apply to amounts payable by HMRC under the Disguised Remuneration Repayment Scheme 2020.

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Source: https://www.legislation.gov.uk/uksi/2020/979/article/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009-sections-101-and-102-disguised-remuneration-repayment-scheme-appointed-day-and-consequential-amendment-order-2020/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.