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Coronavirus job retention scheme - Regulations?

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Apart from the HMRC guidance, is there any actual legislation or regulations relating to the CJRS?  I cannot seem to find any.  If anyone has a link I would be most grateful.  Queries are arising as to how some of the points are to be interpreted.  It would be good to see what the actual law says rather than rely on ambiguous HMRC guidance.  If the HMRC guidance is all there is (which would then presumably have the force of law), and we have to come to a judgement as to how something is interpreted, the danger is the guidance may well change.

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30th Mar 2020 10:47

The draft legislation hasn't been issued and with Parliament in recess until 21st April, it won't be passed for a while.

It is frustrating that we have to apply rules that haven't been written yet, but that is where were are now. With most of Whitehall working from home they are having to take shortcuts to get legislation processed, the prioity went on getting the emergency Act passed, the regulations will follow later.

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By richard thomas
30th Mar 2020 15:16

The only relevant legislation that has been enacted or in force, so far as i can tell, is s 76 Coronavirus Act 2020:

"Her Majesty's Revenue and Customs are to have such functions as the Treasury may direct in relation to coronavirus or coronavirus disease."

The Explanatory Notes on what as Clause 76 say:

"589 This clause provides that Her Majesty’s Revenue and Customs (HMRC) have such functions as the Treasury may direct in relation to Covid-19. It allows the Treasury to grant additional functions to HMRC where these are necessary to deliver the Government’s response to Covid-19. In particular, it will enable the Treasury to grant the functions necessary for HMRC to pay grants to businesses to deliver the Coronavirus Job Retention Scheme.

590 This power will enable the Treasury to direct that HMRC are to have additional functions in relation to Coronavirus. This will allow HMRC to deliver the Scheme and provides the flexibility to provide further directions if necessary as the Government continues to respond to the situation as it continues to develop."

I assume that some amendment will be required to s 44 Commissioners for Revenue and Customs Act 2005 to enable HMRC to make the payments out of its receipts once it has the function granted to it by HMT.

I do not know if a power exists to enact the necessary scheme in secondary legislation - I can't see an obvious one in the Coronavirus Act, which did make necessary amendments to the SSP scheme.

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