Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 2 June 2022 - onwards
  Version 4 of 4    

1080B. Covid-19: special warehousing and interest provisions (income tax).

(1) Subject to subsection (1A), in this section -

'the Acts' has the same meaning as it has in section 1080A;

'Covid-19' has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

'Covid-19 entitlement' means an entitlement to payment of an amount under -

(a) section 485,

(b) section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(c) any of the following schemes:

(i) the scheme commonly known as the Live Performance Support Scheme Strand II;

(ii) the scheme commonly known as the Live Performance Support Scheme Phase 3;

(iii) the scheme commonly known as the Live Performance Restart Grant Scheme;

(iv) the scheme commonly known as the Live Local Performance Support Scheme;

(v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

(vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme;

(vii) the scheme commonly known as the Attractions and Activity Tourism Opera

Comparing proposed amendment...