Treasury Direction made by the Chancellor under Section 76 of the Coronavirus Act 2020
The Chancellor has made a further Treasury Direction in relation to Grant 5 under Section 76 of the Coronavirus Act 2020.
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On 30 April 2020, the Chancellor made a Treasury Direction under Section 71 and 76 of the Coronavirus Act. It sets out that HMRC are responsible for the payment and management of amounts to be paid under the Self-Employment Income Support Scheme, as set out in the Schedule to the Direction.
The Direction sets out the legal framework for the Scheme.
On 1 July 2020, the Chancellor made a further Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020, reflecting the extension to the Scheme and closure date.
On 21 November 2020, the Chancellor made a further Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020, reflecting the third grant extension to the Scheme.
On 9 April 2021, the Chancellor has made a further Treasury Direction under Section 76 of the Coronavirus Act 2020, reflecting the fourth grant extension to the Scheme.
The Chancellor has made a further Treasury Direction under Section 76 of the Coronavirus Act 2020, reflecting the fifth grant extension to the Scheme.
Please see updated guidance.
Last updated 28 July 2021 + show all updates
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Added: correction to SEISS 5
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New Further Treasury Direction made under Section 76 of the Coronavirus Act 2020 added
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Added: 'Further Treasury Direction made under Section 76 of the Coronavirus Act 2020'
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Updated with 'Further Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020'.
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Updated with a further Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020.
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First published.