Section 27H: Contribution to COVID-19 Solidarity Fund
This section is inserted by COVID-19 (Miscellaneous Provisions) Act 2020, section 24.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
27H. Contribution to COVID-19 Solidarity Fund
(1) Subject to this section, where an individual has, in the income
year commencing on 1 July 2019 or 1 July 2020, made a contribution to the
COVID-19 Solidarity Fund, he shall be entitled to relief, by way of a deduction
from his net income, after deducting any amount under sections 27, 27A, 27B
and 27D, of the amount contributed or donated in that income year.
(2) Any unrelieved amount under subsection (1) for an income year
may be carried forward and deducted against the net income of the income year
immediately following that income year up to a maximum of 2 income years.
(3) In this section –
“COVID-19 Solidarity Fund” means the Fund referred to in the
Finance and Audit (COVID-19 Solidarity Fund) Regulations 2020.
(b) in section 57, by deleting the words “Section 18 and 24A” and replacing them by
the words “Sections 18, 24A and 27H”;
(c) in Part VIII, by inserting after Sub-part BD, the following new Sub-part –
Sub-Part BE – COVID-19 Levy