Treasury Direction made under Section 76 of the Coronavirus Act 2020
Treasury Direction requiring HMRC to make payments under the Coronavirus support scheme: working households receiving tax credits.
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This Direction, made under Section 76 of the Coronavirus Act 2020, sets out that HMRC are responsible for the payment and management of amounts to be paid under the Coronavirus support scheme: working households receiving tax credits, as set out in the Schedule to the Direction.
The Direction sets out the legal framework for the Scheme.