# The Social Security (Contributions) (Amendment No. 6) Regulations 2014, Regulation 4: Amendments to the Social Security (Contributions) Regulations 2001


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).”.

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Source: https://www.legislation.gov.uk/uksi/2014/3228/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2014/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.