# The Taxation of Coronavirus Support Payments Regulations 2021, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Taxation of Coronavirus Support Payments Regulations 2021 and come into force on 22nd February 2021.
(2) These Regulations have effect in relation to coronavirus support payments made before and after the making of these Regulations.

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Source: https://www.legislation.gov.uk/uksi/2021/92/regulation/1 (the official version)
Page: https://openlegislation.uk/taxation-of-coronavirus-support-payments-regulations-2021/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.