2022 No. 275

Income Tax

The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022

Made

14th March 2022

Laid before the House of Commons

16th March 2022

Coming into force

6th April 2022

The Treasury make the following Regulations in exercise of the power conferred by section 26(5) of the Finance Act 2021( 1 ).

Citation, commencement and effect

1. —(1) These Regulations may be cited as the Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022.

(2) These Regulations come into force on 6th April 2022 and have effect for the tax year 2022-23.

Exemption for coronavirus tests

2. Section 26 of the Finance Act 2021 is also to have effect for the tax year 2022-23.

Rebecca Harris

Amanda Solloway

Two of the Lords Commissioners of Her Majesty’s Treasury

14th March 2022

( 1 )

2021 c. 26 .

1. Citation, commencement and effect

2. Exemption for coronavirus tests

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022 (2022/275)

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