Link Report

“Covid-19” has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(b) the decrease in total income referred to in paragraph (a) is a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947.

(a) formed the view that, as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, the relevant person is unable to pay the relevant person’s Covid-19 income tax in 2020, and

(ii) the decrease in total income referred to in subparagraph (i) will arise as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and

(b) in a case in which a relevant person was not a relevant person for 2019, the relevant person has formed a view that, as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, the relevant person is unable to pay preliminary tax appropriate to the tax year 2021 and income tax payable for the tax year 2020,

(b) a declaration is made by a relevant person under subsection (4) and it subsequently transpires the relevant person’s income for 2020 was not affected by restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947,

(b) in respect of the matter described in paragraph (b) of that subsection and it subsequently transpires the relevant person’s income for 2021 was not affected by restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947,

(b) the decrease in total income referred to in paragraph (a) is a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947.

(a) formed the view that, as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, the relevant person is unable to pay the relevant person’s Covid-19 income tax in 2020, and

(ii) the decrease in total income referred to in subparagraph (i) will arise as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and

(b) in a case in which a relevant person was not a relevant person for 2019, the relevant person has formed a view that, as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, the relevant person is unable to pay preliminary tax appropriate to the tax year 2021 and income tax payable for the tax year 2020,

(b) a declaration is made by a relevant person under subsection (4) and it subsequently transpires the relevant person’s income for 2020 was not affected by restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947,

(b) in respect of the matter described in paragraph (b) of that subsection and it subsequently transpires the relevant person’s income for 2021 was not affected by restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947,

(a)section 485,

(16) Where this section applies to a relevant person, section 959AO(3) shall not apply in respect of that person’s Covid-19 income tax.

(a) an amount of tax which a relevant person is required to pay in accordance with section 959AN for income tax purposes;

(15) Where, in accordance with section 959AO(3), the income tax payable by a relevant person in respect of the 2019 tax year is deemed to have been due and payable on 31 October 2019, that income tax shall not be Covid-19 income tax.

(20) Where a relevant person referred to in subsection (19) includes on a return or declaration, as Covid-19 income tax, any amount of income tax other than income tax relating to the relevant person’s Schedule E income from the company referred to in that subsection, section 959AO(3) shall apply to the relevant person’s Covid-19 income tax.

(18)Section 960E(2) shall not apply in respect of Covid-19 income tax where the relevant person concerned complies with the relevant person’s requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable.

(b)section 991B applies to the company,

(a) a relevant person who is a person with a material interest (within the meaning of section 997A) in a company—

(9) Where this section applies to a relevant person, section 1080 shall not apply to the relevant person’s Covid-19 income tax.

“the Acts” has the same meaning as it has in section 1080A;

(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).

(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).

(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).

(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).