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Statutory Instruments

2021 No. 225

Income Tax

The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021

Made

8th March 2021

Laid before the House of Commons

9th March 2021

Coming into force

31st March 2021

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:

Citation and commencement

1. 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.

Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020

2. —(1) The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020( 2 ) are amended as follows.

(2) In regulation 1(2) (citation, commencement, interpretation and effect), for “2020-21” substitute “2021-22”.

David Rutley

James Morris

Two of the Lords Commissioners of Her Majesty’s Treasury

8th March 2021

( 1 )

2003 c.1 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021 (2021/225)
Version from: original only

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