The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 No. 524

Citation, commencement, interpretation and effect U.K.

1.—(1) These Regulations may be cited as the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020.

(2) These Regulations come into force on 11th June 2020 and have effect for amounts reimbursed on or after that date but before the end of the tax year [F1 2021-22].

(3) In these Regulations—

“coronavirus” has the meaning given in section 1 of the Coronavirus Act 2020 M1 ;

“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003.

Textual Amendments

F1 Word in reg. 1(2) substituted (31.3.2021) by The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021 (S.I. 2021/225), regs. 1, 2(2)

Commencement Information

I1 Reg. 1 in force at 11.6.2020, see reg. 1(2)

Marginal Citations

M1 2020 c.7.