Section 76: HMRC functions

Coronavirus Act 2020 · 2020 c. 7View on legislation.gov.uk

Gatwick Investment Ltd and others v Liberty Mutual Insurance Europe SE; Bath Racecourse Company Ltd and others v Liberty Mutual Insurance Europe SE and others [2026] UKSC 14
Coronavirus Act 2020
- Section 75: Disapplication of limit under section 8 of the Industrial Development Act 1982
- Section 77: Up-rating of working tax credit etc

Part 1: Main provisions

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

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.