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”). It is the Direction which finally provides a basis in law for the Scheme and to which close attention should now be paid.’
11KBW, April 2020
Source: www.11kbw.com