Section 320B Health-screening and medical check-upsF1

(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.

(2)

Subsection (1) does not apply—

(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

(b)

to more than one medical check-up so provided.

(3)

In this section—

“health-screening assessment” means an assessment to identify employees who might be at particular risk of ill-health, and
“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.

Annotations

Textual amendments

F1: S. 320B and cross-heading inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(4)

Notes on Part 4

Modifications

C1: Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)