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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 16 February 2021

Resurgence support payment

Supplementary analysis report prepared by the Treasury and Inland Revenue on 28 January 2021 for the COVID-19 resurgence support payments (CRSP) scheme.

The proposals were included in the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill that was introduced to Parliament on 16 February 2021.