{
  "url": "https://openlegislation.uk/income-tax-exemption-for-coronavirus-related-home-office-expenses-amendment-regulations-2021",
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  "id": "uksi/2021/225",
  "title": "The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021",
  "short_title": "Income Tax (Exemption for Coronavirus Related Home Office Expenses) 2021",
  "long_title": "These Regulations amend the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 to extend the exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining home office equipment to enable home working necessitated by the coronavirus outbreak. The tax exemption provided for by those Regulations will now apply to amounts reimbursed on or after 11 June 2020 but before the end of the tax year 2021-22.",
  "citation": "S.I. 2021/225",
  "type": "uksi",
  "year": "2021",
  "number": "225",
  "version": "current",
  "date": "2021-03-08",
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      "heading": "Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020",
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      "date": "2021-03-09",
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/210"
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  "changes_made_to": 0,
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  "changes_made_by_url": "https://openlegislation.uk/income-tax-exemption-for-coronavirus-related-home-office-expenses-amendment-regulations-2021/changes/by-it.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2021/225",
    "retrieved_at": "2026-10-28T22:16:44.560960+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}