Regulation 2 Amendment of the Social Security (Contributions) Regulations 2001

Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 2001^f1 is amended as follows.

In paragraph 1 for “8” substitute “9”.

After paragraph 8 add —

“9

A non-cash voucher providing for health screening or medical check-ups to the extent that no liability to income tax arises in the provision of such health screening or medical check-ups by virtue of the Income Tax (Exemption of Minor Benefits) Regulations 2002^f2 regulation 7 (exemption in respect of the provision of health screening and medical check-ups).”