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

Published on: 18 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations extend the income tax exemption for employer-provided or reimbursed coronavirus tests for the 2022–23 tax year.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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