{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-320B",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-320B.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/320B",
  "kind": "section",
  "number": "320B",
  "heading": "Health-screening and medical check-ups",
  "text": "(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/320B",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}