There are currently no known outstanding effects for the The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020, Section 2.
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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