Correspondence
Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020: Eat Out to Help Out Scheme
The Chancellor has made a Treasury Direction in relation to the Eat Out to Help Out Scheme.
Documents
Details
On 7 June, the Chancellor made a Treasury Direction under sections 71 and 76 of the Coronavirus Act, conferring functions on Her Majesty’s Revenue and Customers (HMRC).
The Direction sets out that HMRC are responsible for the payment and management of amounts to be paid under Eat Out to Help Out Scheme, as set out in the Schedule to the Direction.
The Direction set out the detail of the Scheme. Please see guidance on the scheme.