55 Exemption of benefit consisting of health-screening or medical check-up
Finance Act 2009 (2009 c 10) | Legislation

55  Exemption of benefit consisting of health-screening or medical check-up

(1)     Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.

(2)     In section 266(3) (exemption of non-cash vouchers for exempt benefits), omit the “or” at the end of paragraph (e) and insert at the end “or (g) section 320B (health screening and medical check-ups).”

(3)

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