The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021

Statutory Instruments

2021 No. 225

Income Tax

The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021

Made

8th March 2021

Laid before the House of Commons

9th March 2021

Coming into force

31st March 2021

The Treasury, in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003(1), make the following Regulations: