http://www.legislation.gov.uk/uksi/2020/1293/signature
The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020
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INCOME TAX
Statute Law Database
2022-05-31
Expert Participation
2021-06-10
These Regulations provide for an exemption from income tax charged under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) when employees are provided with coronavirus tests of the type which detect a viral antigen.
Rebecca HarrisMaggie Throup
Two of the Lords Commissioners of Her Majesty's Treasury