HMT Direction issued on furlough under the Coronavirus Job Retention Scheme – 11KBW
‘Since announcing the Coronavirus Job Retention Scheme (the “Scheme”) in mid-March, the Government has issued several iterations of Guidance which explain the Scheme – not all in the same way. On 15 April 2020, HMT issued the ‘Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction’ (the “Direction”).[1] It is the Direction which finally provides a basis in law for the Scheme and to which close attention should now be paid.’
11KBW, 20th April 2020
Source: www.11kbw.com