Legislation – The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022

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Introduction

1 Citation, commencement and effect

2 Exemption for coronavirus tests

Signature

Explanatory note

Citation, commencement and effect1.

(1)

These Regulations may be cited as the Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022.

(2)

These Regulations come into force on 6th April 2022 and have effect for the tax year 2022-23.