The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022
These Regulations provide that section 26 of the Finance Act 2021 (c. 26) (“FA 2021”) is to also have effect for the tax year 2022-23. Section 26 FA 2021 provides that no liability to income tax arises in respect of the provision to an employee of a coronavirus diagnostic test, or the payment or reimbursement to or in respect of an employee for the cost of such a test. As enacted section 26 FA 2021 has effect for tax years 2020-21 and 2021-22, and these Regulations extend the effect of that section for the tax year 2022-23.