# The Taxation of Coronavirus Support Payments Regulations 2021, Introduction: Introductory text


Corporation Tax
Income Tax
Made 28th January 2021
Laid before the House of Commons 1st February 2021
Coming into force 22nd February 2021
The Treasury, in exercise of the powers conferred by section 106(2)(f), (3) and (4) of the Finance Act 2020, makes the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2021/92/introduction (the official version)
Page: https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.