Section 48 and Schedule 18: Powers to act for the protection of public health: Northern Ireland Section 76: HMRC Functions
This section provides that Her Majesty’s Revenue and Customs ("HMRC") have such functions as the Treasury may direct in relation to COVID-19. It allows the Treasury to grant additional functions to HMRC where these are necessary to deliver the Government’s response to COVID-19.
	In particular, this section enables the Treasury to grant the functions necessary for HMRC to pay grants to businesses to deliver the Coronavirus Job Retention Scheme.
	This ensures that HMRC is allowed to deliver the scheme, and provides the flexibility to provide further directions if necessary as the Government continues to respond to the situation as it continues to develop.
	The territorial extent and application of this section is England and Wales, Scotland and Northern Ireland.