The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020
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.
Lifecycle
Department
Made
16 Nov 2020
—
In force
08 Dec 2020
Enabling power
The Treasury make the following Regulations in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003.
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