Section 1Citation and commencement
These Regulations may be cited as the Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021 and come into force on 31st March 2021.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021
Section 2Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020
(1) The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 are amended as follows.
(2) In regulation 1(2) (citation, commencement, interpretation and effect), for “2020-21” substitute “2021-22”.
2 sections
Cite this legislation
The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2021-225 (accessed 2026-07-06)
Contains public sector information licensed under the Open Government Licence v3.0.
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