{
  "url": "https://openlegislation.uk/finance-act-2009/section-55",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-55.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/55",
  "kind": "section",
  "number": "55",
  "heading": "Exemption of benefit consisting of health-screening or medical check-up",
  "text": "(1) Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.\n(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\n“or\n(g) section 320B (health screening and medical check-ups).”\n(3) In section 267(2) (exemption of credit-tokens used for exempt benefits), omit the “and” at the end of paragraph (g) and insert at the end\n“and\n(i) section 320B (health screening and medical check-ups).”\n(4) After section 320A insert—\n“Health-screening and medical check-ups\nHealth-screening and medical check-ups\n320B (1) No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.\n(2) Subsection (1) does not apply—\n(a) to more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, or\n(b) to more than one medical check-up so provided.\n(3) In this section—\n“health-screening assessment” means an assessment to identify employees who might be at particular risk of ill-health, and\n“medical check-up” means a physical examination of the employee by a health professional for (and only for) determining the employee's state of health.”\n(5) The amendments made by this section have effect for the tax year 2009-10 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/55",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}