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Regulation 4 Amendments to the Social Security (Contributions) Regulations 2001

Original text. Later amendments are not shown.

In Part 8 (travelling, relocation and other expenses and allowances of the employment) after paragraph 14 (overseas medical treatment) insert—

“Recommended medical treatment

14A.

A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).”.