{
  "url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/92",
  "legislation_title": "The Taxation of Coronavirus Support Payments Regulations 2021",
  "legislation_url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Specified schemes",
  "text": "The following schemes are specified under section 106 of the Finance Act 2020—\n(a) the Test and Trace Support Payment Scheme in England,\n(b) the Self-Isolation Support Grant in Scotland, and\n(c) the Self-Isolation Support Scheme in Wales.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Test and Trace Support Payment Scheme was piloted for Blackburn with Darwen, Pendle and Oldham from 1 September 2020 (as announced by Health Secretary on 27 August 2020, this announcement can be found at https://www.gov.uk/government/news/new-payment-for-people-self-isolating-in-highest-risk-areas) and extended to the whole of England from 28 September 2020, announced by the Prime Minister’s office on 20 September 2020 (guidance for the scheme can be found at https://www.gov.uk/test-and-trace-support-payment, a hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The Self-Isolation Support Grant was announced by Social Security Secretary on 30 September 2020 (guidance for the scheme can be found at https://www.mygov.scot/scottish-welfare-fund/self-isolation-support-grants/, a hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The Self-Isolation Support Scheme was announced by the First Minister of Wales on 22 September 2020 (guidance for the scheme can be found at https://gov.wales/self-isolation-support-scheme, a hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/92/regulation/2",
    "retrieved_at": "2026-10-28T22:18:00.304088+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}