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

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Explanatory note

Citation, commencement, effect and interpretation1.

(1)

These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020.

(2)

These Regulations come into force on 8th December 2020 and have effect for coronavirus tests provided on or after that date but before the end of the tax year 2020-21.

(3)

In these Regulations “coronavirus test” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).