{
  "url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/regulation-3",
  "json_url": "https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Application of Schedule 16 to the Finance Act 2020",
  "text": "(1) Paragraph 3 of Schedule 16 to the Finance Act 2020 applies to a coronavirus business support grant scheme and a scheme specified under regulation 2 as if—\n(a) in sub-paragraph (2), after “scheme” there were inserted “, a coronavirus business support grant scheme or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”,\n(b) in sub-paragraph (5), after “scheme” there were inserted “, a coronavirus business support grant or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”.\n(2) Paragraph 8(2) of Schedule 16 to the Finance Act 2020 applies to a scheme specified under regulation 2 as if—\n(a) for “or the”, there were substituted “, the”, and\n(b) at the end, there were inserted “or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/92/regulation/3",
    "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."
}