# The Social Security (Contributions) Regulations 2001, Paragraph 14: Overseas medical treatment


A payment of, or a contribution towards, expenses incurred in—
(a) providing an employee with medical treatment outside the United Kingdom (including providing for him to be an in-patient) in a case where the need for the treatment arises while the employee is outside the United Kingdom for the purposes of performing the duties of his employment; or
(b) providing insurance for the employee against the cost of such treatment in a case falling within sub-paragraph (a).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/14 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.