Statutory Instruments
2020 No. 1293
Income Tax
The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020
Made
at 12.00 p.m. on 16th November 2020
Laid before the House of Commons
at 3.30 p.m. on 16th November 2020
Coming into force
8th December 2020
The Treasury make the following Regulations in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003 .
Citation, commencement, effect and interpretation
1. —(1) These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020.
(2) These Regulations come into force on 8th December 2020 and have effect for coronavirus tests provided on or after that date but before the end of the tax year 2020-21.
(3) In these Regulations “ coronavirus test ” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).
Exemption for coronavirus tests provided by employers
2. There is no charge to tax under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of the Income Tax (Earnings and Pensions) Act 2003 for a coronavirus test provided by or on behalf of an employer.
Rebecca Harris
Maggie Throup
Two of the Lords Commissioners of Her Majesty's Treasury
The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 (2020/1293)
| Defined Term | Section/Article | ID | Scope of Application |
|---|
| coronavirus test | reg. 1. | legTermjxqV2LYA | |
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This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.
Status of changes to instrument text
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