The three schemes include:
- the Test and Trace Support Payment Scheme in England,
- the Self-Isolation Support Grant in Scotland, and
- he Self-Isolation Support Scheme in Wales.
- ensure that payments under schemes specified by these Regulations or a coronavirus business support grant scheme are referable to the business of the recipient of the payment and are taxed appropriately where the recipient is a partner in a partnership.
- exclude the application of that provision in relation to a payment under schemes specified by these Regulations, paragraph 8 would otherwise impose a tax charge if the recipient was not entitled to the payment.