# The Social Security (Contributions) (Amendment No 6) Regulations 2007, Regulation 2: Amendment of the Social Security (Contributions) Regulations 2001


(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 2001 is amended as follows.
(2) In paragraph 1 for “8” substitute “9”.
(3) 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 regulation 7 (exemption in respect of the provision of health screening and medical check-ups).”

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Source: https://www.legislation.gov.uk/uksi/2007/2091/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2007/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.