# The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021, Regulation 2: Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020


(1) The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 are amended as follows.
(2) In regulation 1(2) (citation, commencement, interpretation and effect), for “2020-21” substitute “2021-22”.

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Source: https://www.legislation.gov.uk/uksi/2021/225/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-exemption-for-coronavirus-related-home-office-expenses-amendment-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.