The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020
These Regulations provide for an exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining office equipment to enable home working necessitated by the coronavirus outbreak.
Lifecycle
Department
Made
20 May 2020
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In force
11 Jun 2020
Enabling power
The Treasury, in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003, make the following Regulations:
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