# The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022, Regulation 2: Exemption for coronavirus tests


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

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Source: https://www.legislation.gov.uk/uksi/2022/275/regulation/2 (the official version)
Page: https://openlegislation.uk/finance-act-2021-modification-of-section-26-coronavirus-regulations-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.