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

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Exemption for coronavirus tests provided by employers2.

There is no charge to tax under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of the Income Tax (Earnings and Pensions) Act 2003 for a coronavirus test provided by or on behalf of an employer.