othertales/uklegislation huggingface dataset:
Electronic Communications Citation and commencement 1 These Regulations may be cited as the Wireless Telegraphy (Licence Award) (Amendment) Regulations 2021 and shall come into force on 9th March 2021. Amendment of the Wireless Telegraphy (Licence Award) Regulations 2020 2 1 The Wireless Telegraphy (Licence Award) Regulations 2020 are amended in accordance with the provisions of this regulation. 2 In Schedule 6 (Determination of 700 MHz paired frequency lot additional prices)— a after the end of paragraph 3(1), insert the words “bids or one of the valid combinations of 700 MHz paired frequency lot assignment stage bids (as the case may be) having the highest total value of amounts bid.”; and b in paragraph 3(2), after the words “Where the amount of a bid” delete the words “bids or one of the valid combinations of 700 MHz paired frequency lot assignment stage bids (as the case may be) having the highest total value of amounts bid”. Philip Marnick Group Director, Spectrum Group For and by the authority of the Office of Communications 5th March 2021
Landlord A Thenant, Cymru Enwi a chychwyn 1 1 Enw’r Rheoliadau hyn yw Rheoliadau Tenantiaethau Busnes (Estyn Gwarchodaeth rhag Fforffediad etc.) (Cymru) (Coronafeirws) 2021. 2 Daw’r Rheoliadau hyn i rym ar 31 Mawrth 2021. Estyn y cyfnod perthnasol sy’n darparu gwarchodaeth rhag fforffediad etc. 2 At ddibenion adran 82 (tenantiaethau busnes yng Nghymru a Lloegr: gwarchodaeth rhag fforffediad etc.) o Ddeddf y Coronafeirws 2020, mae’r “relevant period”, fel y’i diffinnir yn is-adran (12) o’r adran honno yn gorffen, o ran Cymru, â 30 Mehefin 2021. Dirymu 3 Mae Rheoliadau Tenantiaethau Busnes (Estyn Gwarchodaeth rhag Fforffediad etc.) (Cymru) (Coronafeirws) (Rhif 3) 2020 wedi eu dirymu. Ken Skates Y Gweinidog yr Economi, Trafnidiaeth a Gogledd Cymru, un o Weinidogion Cymru 5 Mawrth 2021
Income Tax Citation, commencement and application 1 1 This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2021. 2 This Order comes into force on 6th April 2021 and applies to the tax year 2021-22 and subsequent tax years. Amendment to section 150 of the Income Tax (Earnings and Pensions) Act 2003 2 In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003 (car fuel: calculating the cash equivalent) for “£24,500” substitute “£24,600”. Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003 3 In section 155(1B)(a) and (b) of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van) for “£3,490” substitute “£3,500”. Amendment to section 161 of the Income Tax (Earnings and Pensions) Act 2003 4 In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (van fuel: the cash equivalent) for “£666” substitute “£669”. David Rutley Maggie Throup Two of the Lord Commissioners of Her Majesty’s Treasury 4th March 2021
Income Tax Citation and commencement 1 These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 2021 and come into force on 6th April 2021. Amendment of the Taxes (Interest Rate) Regulations 1989 2 In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989 , for “on and after 6th April 2020, be 2.25 per cent per annum” substitute “on and after 6th April 2021, be 2.00 per cent per annum”. David Rutley Maggie Throup Two of the Lords Commissioners of Her Majesty’s Treasury 4th March 2021
Social Security Citation, commencement and interpretation 1 1 These Regulations may be cited as the Guardian's Allowance Up-rating Regulations 2021 and come into force on 12th April 2021. 2 In these Regulations “ the Up-rating Regulations ” means the Tax Credits, Child Benefit and Guardian's Allowance Up-rating Regulations 2021 . Exceptions relating to payments of additional guardian's allowance by virtue of the Up -rating Regulations 2 Neither section 155(3) of the Social Security Administration Act 1992 nor section 135(3) of the Social Security Administration (Northern Ireland) Act 1992 shall apply if a question arises as to either— a the weekly rate at which guardian's allowance is payable by virtue of the Up-rating Regulations, or b whether the conditions for receipt of guardian's allowance at the altered rate are satisfied. until that question has been determined in accordance with the provisions of section 8 of the Social Security Act 1998 or article 9 of the Social Security (Northern Ireland) Order 1998 . Persons not ordinarily resident in either Great Britain or Northern Ireland 3 Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 and regulation 5 of the Social Security Benefit (Persons Abroad) Regulations (Northern Ireland) 1978 (application of disqualification in respect of up-rating of benefit) shall apply to any additional benefit payable by virtue of the Up-rating Regulations. Angela MacDonald Justin Holliday Two of the Commissioners for Her Majesty's Revenue and Customs 5th March 2021
Gofal Cymdeithasol, Cymru Enwi a chychwyn 1 1 Enw’r Rheoliadau hyn yw Rheoliadau Gofal a Chymorth (Gosod Ffioedd) (Cymru) (Diwygio) 2021. 2 Dawʼr Rheoliadau hyn i rym ar 12 Ebrill 2021. Diwygio Rheoliadau Gofal a Chymorth (Gosod Ffioedd) (Cymru) 2015 2 Mae Rheoliadau Gofal a Chymorth (Gosod Ffioedd) (Cymru) 2015 wedi eu diwygio fel a ganlyn— a yn rheoliad 13 (isafswm incwm ar gyfer person y darperir llety iddo mewn cartref gofal) yn lle “£32” rhodder “£33”; b yn rheoliad 28 (isafswm incwm ar gyfer person y darperir llety iddo mewn cartref gofal) yn lle “£32” rhodder “£33”. Julie Morgan Y Dirprwy Weinidog Iechyd a Gwasanaethau Cymdeithasol o dan awdurdod y Gweinidog Iechyd a Gwasanaethau Cymdeithasol, un o Weinidogion Cymru 5 Mawrth 2021
Social Security Citation, commencement and effect 1 1 These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2021. 2 These Regulations come into force on 6th April 2021 and have effect for the tax year 2021-22. Interpretation 2 In these Regulations— “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2); “coronavirus related home office expenses” means expenses incurred by the employed earner in respect of equipment where— that equipment was obtained for the sole purpose of enabling the employed earner to work from home as a result of the coronavirus outbreak; and the provision of the equipment would have been exempt from income tax under section 316 of the Income Tax (Earnings and Pensions) Act 2003 if it had been provided directly to the employed earner by or on behalf of a secondary contributor . “coronavirus test” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to coronavirus; and “earnings-related contributions” means contributions payable under the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of earnings paid to or for the benefit of an earner in respect of an employed earner’s employment. Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions 3 1 A payment mentioned in paragraph (2) or paragraph (3) is to be disregarded in the calculation of earnings from an earner’s employment for the purposes of earnings-related contributions. 2 A payment that is an amount reimbursed to an employed earner in respect of coronavirus related home office expenses. 3 A payment that is made to an employed earner in respect of the cost of a coronavirus test taken, or to be taken, by that employed earner. David Rutley James Morris Two of the Lords Commissioners of Her Majesty’s Treasury 8th March 2021 The Secretary of State concurs. Signed by authority of the Secretary of State for Work and Pensions Justin Tomlinson Minister for Disabled People, Health and Work Department for Work and Pensions 8th March 2021 The Department for Communities concurs. Sealed with the Official Seal of the Department for Communities on 8th March 2021. Anne McCleary A senior officer of the Department for Communities
Landlord And Tenant, England Citation and commencement 1 1 These Regulations may be cited as the Coronavirus Act 2020 (Residential Tenancies: Protection from Eviction) (Amendment) (England) Regulations 2021. 2 These Regulations come into force on 31st March 2021. Amendment of Schedule 29 to the Coronavirus Act 2020 2 1 Schedule 29 to the Coronavirus Act 2020 is amended as follows. 2 In paragraph 1(1)(b)(i) (end of the relevant period in relation to England) for “31 March 2021” substitute “31 May 2021”. Signed by authority of the Secretary of State for Housing, Communities and Local Government Christopher Pincher Minister of State Ministry of Housing, Communities and Local Government At 9.05 a.m. on 10th March 2021
Public Service Pensions Citation and commencement 1 1 These Regulations may be cited as the Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2021. 2 These Regulations come into force on 1st April 2021. Amendment of the Public Service (Civil Servants and Others) Pension Regulations 2014 2 1 The Public Service (Civil Servants and Others) Pension Regulations 2014 are amended in accordance with paragraph (2). 2 In regulation 134 (rate of member contributions), in paragraph (8), after the table headed “Scheme Year 1st April 2020 to 31st March 2021” insert the following table— Scheme Year 1st April 2021 to 31st March 2022 Annualised rate of pensionable earnings Member contribution rates Up to but not including £23,101 4.6% £23,101 up to but not including £56,001 5.45% £56,001 up to but not including £150,001 7.35% £150,001 and above 8.05% Julia Lopez Parliamentary Secretary for the Cabinet Office 22nd February 2021 We concur James Morris David Rutley Two of the Lords Commissioners of Her Majesty’s Treasury 22nd February 2021
Treth Trafodiadau Tir, Cymru Enwi a chychwyn 1 1 Enw’r Rheoliadau hyn yw Rheoliadau Treth Trafodiadau Tir (Amrywio Dros Dro Gyfraddau a Bandiau ar gyfer Trafodiadau Eiddo Preswyl) (Cymru) (Diwygio) 2021. 2 Daw’r Rheoliadau hyn i rym ar 1 Ebrill 2021. Diwygio Rheoliadau Treth Trafodiadau Tir (Amrywio Dros Dro Gyfraddau a Bandiau ar gyfer Trafodiadau Eiddo Preswyl) (Cymru) 2020 2 Yn Rheoliadau Treth Trafodiadau Tir (Amrywio Dros Dro Gyfraddau a Bandiau ar gyfer Trafodiadau Eiddo Preswyl) (Cymru) 2020 , yn rheoliad 2 (cymhwyso), yn lle “1 Ebrill 2021”, ym mhob lle y mae’n digwydd, rhodder “1 Gorffennaf 2021”. Rebecca Evans Y Gweinidog Cyllid a’r Trefnydd, un o Weinidogion Cymru 3 Mawrth 2021
Local Government, England Citation, commencement, extent and application 1 1 This Order may be cited as the South Cambridgeshire (Electoral Changes) Order 2021. 2 This article comes into force on the day after the day on which this Order is made. 3 Article 2(1) comes into force— a for the purpose of proceedings preliminary or relating to the election of councillors, on the day after the day on which this Order is made; b for all other purposes, on the ordinary day of election of councillors in England in 2021. 4 Article 2(2) comes into force— a for the purpose of proceedings preliminary or relating to the election of councillors, on the day after the day on which this Order is made; b for all other purposes, on the ordinary day of election of councillors in England in 2022. 5 This Order extends to England and Wales but applies in relation to England only. Alteration of electoral division boundary and district ward boundary 2 1 The area that ceases to be part of the parish of Longstanton and becomes part of the parish of Willingham in consequence of the South Cambridgeshire District Council (Reorganisation of Community Governance) Order 2021 (“the Order”) ceases to be part of the Longstanton, Northstowe & Over electoral division and becomes part of the Cottenham & Willingham electoral division. 2 The area that ceases to be part of the parish of Longstanton and becomes part of the parish of Willingham in consequence of the Order also ceases to be part of the Longstanton district ward and becomes part of the Over & Willingham district ward. Sealed with the seal of the Local Government Boundary Commission for England Jolyon Jackson Chief Executive Local Government Boundary Commission for England 9th March 2021
Electricity Citation and commencement 1 1 These Regulations may be cited as the Electricity Supplier Payments (Amendment) Regulations 2021. 2 These Regulations come into force on the day after the day on which these Regulations are made, except for regulation 2 which comes into force on 1st April 2021. Amendment to the Contracts for Difference (Electricity Supplier Obligations) Regulations 2014 2 In paragraph (7)(a) of regulation 23 of the Contracts for Difference (Electricity Supplier Obligations) Regulations 2014 — a omit paragraphs (i) and (ii); b renumber paragraph (iii) as paragraph (i); c in paragraph (i) as so renumbered, omit “or during any subsequent operational cost period; and”; and d after paragraph (i) as so renumbered, insert— ii £0.0760 per megawatt hour for any day during the operational cost period that begins on 1st April 2021 or during any subsequent operational cost period; and . Amendments to the Electricity Capacity (Supplier Payment etc.) Regulations 2014 3 1 In paragraph (2) of regulation 9 of the Electricity Capacity (Supplier Payment etc.) Regulations 2014 (“the Supplier Payment Regulations”), for “as follows—” and sub-paragraphs (a), (b) and (c), substitute “£7,472,000 where year Y is the relevant financial year commencing in 2021 or any subsequent financial year.”. 2 Paragraph (1) does not apply in respect of any financial year commencing before 2021. 3 In paragraph (2) “financial year” has the same meaning as in regulation 2(1) of the Supplier Payment Regulations. Anne-Marie Trevelyan Minister for Business, Energy and Clean Growth Department for Business, Energy and Industrial Strategy 3rd March 2021
Criminal Procedure, England And Wales Citation, interpretation and extent 1 1 This Order may be cited as the Youth Justice and Criminal Evidence Act 1999 (Commencement No. 21) Order 2021. 2 In this Order, “the Act” means the Youth Justice and Criminal Evidence Act 1999. 3 This Order extends to England and Wales. Provision coming into force on 4th March 2021 2 1 Section 28 of the Act (video recorded cross-examination or re-examination) comes into force on 4th March 2021 in relation to relevant proceedings. 2 Proceedings are relevant for the purposes of paragraph (1) if— a they take place before the Crown Court sitting at Preston Combined Court Centre, and b the witness is eligible for assistance by virtue of section 16 of the Act (witnesses eligible for assistance on grounds of age or incapacity). Chris Philp Parliamentary Under Secretary of State Ministry of Justice 2nd March 2021
Annual Tax On Enveloped Dwellings Citation 1 This Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2021. Chargeable amounts 2 The amounts that by virtue of section 101 of the Finance Act 2013 (indexation of annual chargeable amounts) are to be the annual chargeable amounts for chargeable periods beginning on or after 1st April 2021 are determined in accordance with the following table, by reference to the taxable value of the interest on the relevant day . Annual chargeable amount Taxable value of the interest on the relevant day £3,700 More than £500,000 but not more than £1 million. £7,500 More than £1 million but not more than £2 million. £25,300 More than £2 million but not more than £5 million. £59,100 More than £5 million but not more than £10 million. £118,600 More than £10 million but not more than £20 million. £237,400 More than £20 million. Maggie Throup Rebecca Harris Two of the Lords Commissioners of Her Majesty’s Treasury 3rd March 2021
Public Health, England Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Health Protection (Coronavirus, Wearing of Face Coverings in a Relevant Place) (England) Regulations 2020 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Health Protection (Coronavirus, Restrictions) (All Tiers) (England) Regulations 2020 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Social Security Citation, commencement and extent 1 1 These Regulations may be cited as the Social Security (Claims and Payments, Employment and Support Allowance, Personal Independence Payment and Universal Credit) (Telephone and Video Assessment) (Amendment) Regulations 2021 and come into force on 25th March 2021. 2 Regulations 2 and 5 extend to England and Wales only . 3 Regulations 3, 4 and 6 extend to England and Wales, and Scotland. Amendment to the Social Security (Claims and Payments) Regulations 1979 2 1 The Social Security (Claims and Payments) Regulations 1979 are amended as follows. 2 In regulation 26 (obligations of claimants for, and beneficiaries in respect of… disablement benefit), in paragraph (1)(a), after “medical examination” insert the words “in person, by telephone or by video”. Amendments to the Employment and Support Allowance Regulations 2008 3 1 The Employment and Support Allowance Regulations 2008 are amended as follows. 2 In regulation 23 (claimant may be called for a medical examination to determine whether the claimant has limited capability for work), in paragraph (1), after “medical examination” insert the words “in person, by telephone or by video”. 3 In regulation 38 (claimant may be called for a medical examination to determine whether the claimant has limited capability for work-related activity), in paragraph (1), after “medical examination” insert the words “in person, by telephone or by video”. Amendment to the Universal Credit Regulations 2013 4 1 The Universal Credit Regulations 2013 are amended as follows. 2 In regulation 44 (medical examinations), in paragraph (1), after “medical examination” insert the words “in person, by telephone or by video”. Amendment to the Social Security (Personal Independence Payment) Regulations 2013 5 1 The Social Security (Personal Independence Payment) Regulations 2013 are amended as follows. 2 In regulation 9 (claimant may be called for a consultation to determine whether the claimant has limited or severely limited ability to carry out activities), in paragraph (1)(b), after “telephone” insert the words “or by video”. Amendments to the Employment and Support Allowance Regulations 2013 6 1 The Employment and Support Allowance Regulations 2013 are amended as follows. 2 In regulation 19 (claimant may be called for a medical examination to determine whether the claimant has limited capability for work), in paragraph (1), after “medical examination” insert the words “in person, by telephone or by video”. 3 In regulation 35 (claimant may be called for a medical examination to determine whether the claimant has limited capability for work-related activity), in paragraph (1), after “medical examination” insert the words “in person, by telephone or by video”. Signed by authority of the Secretary of State for Work and Pensions Justin Tomlinson Minister of State Department for Work and Pensions 2nd March 2021
Wildlife, England Citation, commencement, extent and application 1 This Order— a may be cited as the Wildlife and Countryside Act 1981 (Variation of Schedule 9) (England) Order 2021; b comes into force on 4th May 2021; c extends to England and Wales; and d applies in relation to England only. Variation of Schedule 9 2 1 Schedule 9 (animals and plants to which section 14 applies) to the Wildlife and Countryside Act 1981 is varied as follows. 2 In Part 1 (non-native animals which are established in the wild), omit the following entries— Common Name Scientific Name Flatworm, New Zealand Artiposthia triangulata Pumpkinseed (otherwise known as Sun-fish or Pond-perch) Lepomis gibbosus 3 In Part 2 (plants), omit the following entry— Common Name Scientific Name Salvinia, Giant Salvinia molesta Gardiner of Kimble Parliamentary Under Secretary of State Department for Environment, Food and Rural Affairs 3rd March 2021
Y Gwasanaeth Iechyd Gwladol, Cymru Enwi, cychwyn a dehongli 1 1 Enw’r Rheoliadau hyn yw Rheoliadau Pwyllgor Cydwasanaethau Ymddiriedolaeth Gwasanaeth Iechyd Gwladol Felindre (Cymru) (Diwygio) 2021. 2 Daw’r Rheoliadau hyn i rym ar 1 Ebrill 2021. 3 Yn y Rheoliadau hyn, ystyr “y prif Reoliadau” yw Rheoliadau Pwyllgor Cydwasanaethau Ymddiriedolaeth Gwasanaeth Iechyd Gwladol Felindre (Cymru) 2012 . Diwygio rheoliad 2 oʼr prif Reoliadau 2 1 Mae rheoliad 2 (dehongli) oʼr prif Reoliadau wedi ei ddiwygio fel a ganlyn. 2 Yn y diffiniad o “prif swyddogion”, ar y diwedd mewnosoder “, a phrif swyddog neu brif weithredwr pob Awdurdod Iechyd Arbennig a sefydlwyd gan Weinidogion Cymru o dan adran 22 o’r Ddeddf”. 3 Yn y diffiniad o “cynrychiolydd enwebedig”, ar y diwedd mewnosoder “ac, mewn perthynas â phrif swyddog Awdurdod Iechyd Arbennig, swyddog-aelod o Awdurdod Iechyd Arbennig y prif swyddog”. Diwygio rheoliad 7 oʼr prif Reoliadau 3 1 Mae rheoliad 7 (gofynion cymhwystra i aelodau’r pwyllgor) o’r prif Reoliadau wedi ei ddiwygio fel a ganlyn. 2 Ym mharagraff (2), yn lle “Ymddiriedolaeth Gwasanaeth Iechyd Gwladol neu Fwrdd Iechyd Lleol” rhodder “Fwrdd Iechyd Lleol, i Ymddiriedolaeth Gwasanaeth Iechyd Gwladol neu fel prif swyddog neu brif weithredwr i Awdurdod Iechyd Arbennig”. 3 Ym mharagraff (3), yn lle “neu fel cyfarwyddwr gweithredol Ymddiriedolaeth Gwasanaeth Iechyd Gwladol y prif swyddog” rhodder “, fel cyfarwyddwr gweithredol o Ymddiriedolaeth Gwasanaeth Iechyd Gwladol y prif swyddog neu fel swyddog-aelod o Awdurdod Iechyd Arbennig y prif swyddog”. 4 Ym mharagraff (4), yn lle “neu fel cyfarwyddwr gweithredol o Ymddiriedolaeth Gwasanaeth Iechyd Gwladol y prif swyddog” rhodder “, fel cyfarwyddwr gweithredol o Ymddiriedolaeth Gwasanaeth Iechyd Gwladol y prif swyddog neu fel swyddog-aelod o Awdurdod Iechyd Arbennig y prif swyddog”. Vaughan Gething Y Gweinidog Iechyd a Gwasanaethau Cymdeithasol, un o Weinidogion Cymru 3 Mawrth 2021
Ymadael Â’r Undeb Ewropeaidd, Cymru Enwi a chychwyn 1 1 Enw’r Rheoliadau hyn yw Rheoliadau Iechyd Planhigion (Diwygio) (Cymru) (Ymadael â’r UE) 2021. 2 Deuant i rym drannoeth y diwrnod y’u gwneir. Diwygio Rheoliadau Rheolaethau Swyddogol (Iechyd Planhigion ac Organeddau a Addaswyd yn Enetig) (Cymru) 2020 2 1 Mae Rheoliadau Rheolaethau Swyddogol (Iechyd Planhigion ac Organeddau a Addaswyd yn Enetig) (Cymru) 2020 wedi eu diwygio fel a ganlyn. 2 Yn rheoliad 2(1), yn y lle priodol, mewnosoder— ystyr “pasbort planhigion” (“ plant passport ”) yw pasbort sy’n basbort planhigion y DU neu’n basbort planhigion arall a ganiateir; . 3 Yn rheoliad 42— a yn y pennawd, hepgorer “y DU”; b ym mharagraff (1)(b) ac (c), hepgorer “y DU” yn y ddau le y mae’n digwydd. 4 Yn Atodlen 3, yn Rhan 1, yn y tabl— a yn y cofnod sy’n ymwneud ag Erthygl 79(1), yn y golofn gyntaf, yn lle “a 92a” rhodder “, 92a a 95a(2)”; b yn y cofnod sy’n ymwneud ag Erthygl 80(1), yn y golofn gyntaf, yn lle “a 92a” rhodder “, 92a a 95a(2)”; c yn y cofnod sy’n ymwneud ag Erthygl 93(5), yn yr ail golofn, yn lle “amnewid y DU” rhodder “penodol”; d ar ôl y cofnod sy’n ymwneud ag Erthygl 93(5) mewnosoder— Erthygl 95a(1) Yn gwahardd cyflwyno uned fasnach GI berthnasol i Brydain Fawr o Ogledd Iwerddon oni bai bod y pasbort planhigion a oedd yn ofynnol ar gyfer ei symud o fewn Gogledd Iwerddon yn dod gyda hi. . Lesley Griffiths Gweinidog yr Amgylchedd, Ynni a Materion Gwledig, un o Weinidogion Cymru 3 Mawrth 2021
Income Tax Citation and commencement 1 These Regulations may be cited as the Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021 and come into force on 31st March 2021. Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 2 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”. David Rutley James Morris Two of the Lords Commissioners of Her Majesty’s Treasury 8th March 2021