Schedule 16 Taxation of coronavirus support payments

1. Accounting for coronavirus support payments referable to a business
2. Amounts not referable to activities of a business which is being carried on
3. Amounts referable to businesses in certain cases
4. Exemptions, reliefs and deductions
5. Charge where employment costs deductible by another
6. Charge where no business carried on
7. Modification of the Tax Acts
8. Charge if person not entitled to coronavirus support payment
9. Assessments of income tax chargeable under paragraph 8
10. Calculation of income tax liability
11. Calculation of tax liability: companies chargeable to corporation tax
12. Notification of liability under paragraph 8
13. Penalty for failure to notify: knowledge of non-entitlement to payment
14. Penalties: partnerships
15. Liability of officers of insolvent companies