# Finance Act 2021, Section 31: Covid-19 support scheme: working households receiving tax credits


(1) This section applies to a payment which—
(a) is made by Her Majesty's Revenue and Customs in the exercise of a function which they have as a result of a direction given by the Treasury under section 76 of the Coronavirus Act 2020, and
(b) is made to a person by reason of the person's receipt of any tax credit specified in the direction on a date so specified.
(2) No liability to income tax arises in respect of a payment to which this section applies.
(3) But subsection (2) does not prevent the application of paragraph 8 of Schedule 16 to FA 2020 (charge to income tax where person not entitled to coronavirus support payment) in relation to a payment to which this section applies.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/31 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.