# The Taxation of Coronavirus Support Payments Regulations 2021, Regulation 3: Application of Schedule 16 to the Finance Act 2020


(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—
(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”,
(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”.
(2) Paragraph 8(2) of Schedule 16 to the Finance Act 2020 applies to a scheme specified under regulation 2 as if—
(a) for “or the”, there were substituted “, the”, and
(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”.

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Source: https://www.legislation.gov.uk/uksi/2021/92/regulation/3 (the official version)
Page: https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.