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The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1293
- Regulation 2
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There are currently no known outstanding effects for the The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020, Section 2.
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Exemption for coronavirus tests provided by employersU.K.
This section has no associated Explanatory Memorandum
2. 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.
Commencement Information
I1Reg. 2 in force at 8.12.2020, see reg. 1(2)
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