# The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022, Introduction: Introductory text


Income Tax
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.

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Source: https://www.legislation.gov.uk/uksi/2022/275/introduction (the official version)
Page: https://openlegislation.uk/finance-act-2021-modification-of-section-26-coronavirus-regulations-2022/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.