{
  "url": "https://openlegislation.uk/finance-act-2020/section-102",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-102.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/102",
  "kind": "section",
  "number": "102",
  "heading": "Tax relief for scheme payments etc",
  "text": "Schedule 15 makes provision for tax relief in respect of—\n(a) payments made under or otherwise referable to the Windrush Compensation Scheme,\n(b) payments under the Troubles Permanent Disablement Payment Scheme, ...\n(ba) payments made under or otherwise referable to compensation schemes established in connection with certain matters relating to Post Office Limited, and\n(c) other compensation payments made by or on behalf of a government, public authority or local authority.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 102 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 12(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 102(ba) inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 12(3)(a)(ii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/102",
    "retrieved_at": "2026-10-28T16:59:25.131008+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}