SCHEDULES

SCHEDULE 15U.K.Tax relief for scheme payments etc

[F1Part 1U.K.Income tax and other related relief]

Qualifying paymentsU.K.

2(1)In this Schedule “qualifying payment” means a payment within any of sub-paragraphs (2) to (5).U.K.

(2)A payment is within this sub-paragraph if it is a payment under the Windrush Compensation Scheme.

(3)A payment is within this sub-paragraph if—

(a)it is made otherwise than under the Windrush Compensation Scheme,

(b)it is made to, or in respect of, a person who made a claim under that Scheme (which the person was eligible to make),

(c)it is made in connection with the same circumstances as gave rise to that person's eligibility to make that claim, and

(d)it is made by or on behalf of—

(i)the government of the United Kingdom,

(ii)the government of a part of the United Kingdom, or

(iii)a local or other public authority in the United Kingdom.

(4)A payment is within this sub-paragraph if it is a payment under the Troubles Permanent Disablement Payment Scheme established by the Victims' Payments Regulations 2020 (S.I. 2020/103) (as that scheme is amended from time to time).

(5)A payment is within this sub-paragraph if—

(a)it is a compensation payment of a description specified in regulations made by the Treasury by statutory instrument, and

(b)it is a payment made by or on behalf of—

(i)the government of the United Kingdom,

(ii)the government of a part of the United Kingdom,

(iii)the government of any other country or territory,

(iv)a local or other public authority in the United Kingdom, or

(v)a local or other public authority of a territory outside the United Kingdom.

(6)Regulations under sub-paragraph (5) may provide that a compensation payment of a description specified in the regulations is a qualifying payment only for the purposes of particular provisions of this [F2Part of this] Schedule.

(7)A statutory instrument containing regulations under sub-paragraph (5) is subject to annulment in pursuance of a resolution of the House of Commons.

(8)In this paragraph “the Windrush Compensation Scheme” means the scheme published by the Home Office on 3 April 2019 which provides compensation for certain categories of persons in recognition of difficulties arising out of an inability to demonstrate lawful immigration status (as that scheme is amended from time to time).