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Statutory Instruments

2020 No. 524

Income Tax

The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020

Made

20th May 2020

Laid before the House of Commons

21st May 2020

Coming into force

11th June 2020

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: