{
  "url": "https://openlegislation.uk/finance-act-2021/section-32",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-32.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/32",
  "kind": "section",
  "number": "32",
  "heading": "Self-employment income support scheme",
  "text": "(1) In section 106 of FA 2020 (taxation of coronavirus support payments), in subsection (3)—\n(a) after “provision about” insert “ (including provision modifying) ”;\n(b) for “(2)(c)” substitute “ (2)(b) ”.\n(2) In paragraph 3(3) of Schedule 16 to FA 2020 (self-employment income support scheme payments to be treated as receipts of the tax year 2020-21), for “2020-21” substitute “ in which the payment was received ”.\n(3) In paragraph 8 of that Schedule (charge if person not entitled to coronavirus support payment)—\n(a) in sub-paragraph (3)—\n(i) in the words before paragraph (a), after “scheme” insert “ or the self-employment income support scheme ”;\n(ii) in paragraph (b), before “because” insert “ in the case of a payment made under the coronavirus job retention scheme, ”;\n(b) in sub-paragraph (4)(a), after “scheme” insert “ or the self-employment income support scheme ”.\n(4) The amendments made by subsections (2) and (3) have effect in relation to coronavirus support payments received on or after 6 April 2021.\n(5) In this section “coronavirus support payment” has the meaning it has in Schedule 16 to FA 2020 (see section 106(2) and (5) of that Act).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/32",
    "retrieved_at": "2026-10-28T16:58:57.317251+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."
  }
}