Section 10 Treatment of self-isolation support scheme paymentsI1

United Kingdom

(1)

A payment under a self-isolation support scheme is not to be taken into account for the purposes of computing the amount of profits in respect of which Class 4 contributions are payable under section 15 of either of the 1992 Acts.

(2)

For the purposes of this section, the following (and only the following) are self-isolation support schemes—

(a)

in relation to England, the scheme known as the Test and Trace Support Payment Scheme;

(b)

in relation to Wales, the scheme known as the Self-Isolation Support Scheme;

(c)

in relation to Scotland, the scheme known as Self-Isolation Support Grant;

(d)

in relation to any part of the United Kingdom, a scheme corresponding or similar to the schemes mentioned in paragraphs (a) to (c) that is designated for the purposes of this paragraph in regulations made by the Treasury.

(3)

This section has effect in relation to payments made in the tax year 2020-21 and subsequent tax years.

Annotations

Commencement

I1: S. 10 in force at Royal Assent