Legislation – The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020

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Introduction

1 Citation, commencement, effect and interpretation

2 Exemption for coronavirus tests provided by employers

Signature

Explanatory note

The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020
1Citation, commencement, effect and interpretation
2Exemption for coronavirus tests provided by employers
2020 No. 1293
Income Tax

The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Regulations in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 20031.