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Payments to persons infected by hepatitis C: regulations

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The Skipton Fund Limited (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) Order, SI 2011/1157, applies ITTOIA 2005 ss 731, 733 and 734 (periodical payments of personal injury damages etc) to certain periodical payments to persons infected by hepatitis C through contaminated blood or blood products used by the NHS, so that no liability to income tax will arise for the recipients of those payments.

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