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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: Overseas medical treatment

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Point in time view as at 22/07/2020.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Overseas medical treatment is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Overseas medical treatmentU.K.

325Overseas medical treatmentU.K.

(1)No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of—

(a)providing an employee with medical treatment outside the United Kingdom where the need for it arises while the employee is outside the United Kingdom for the purpose of performing the duties of the employment, or

(b)providing an employee with insurance against the cost of providing such treatment.

(2)For the purposes of this section—

(a)medical treatment” includes all procedures for diagnosing or treating any physical or mental illness, infirmity or defect, and

(b)providing a person with medical treatment includes providing for the person to be an in-patient so that such treatment can be given.

[F1325AHealth and employment insurance paymentsU.K.

(1)No liability to income tax in respect of employment income arises on any payment if or to the extent that—

(a)were the payment an annual payment falling within Chapter 7 of Part 5 of ITTOIA 2005, it would be exempt from income tax under section 735 of that Act (health and employment insurance payments), and

(b)it meets conditions A and B.

(2)Condition A is that the payments are made—

(a)to a person (“the employee”) who made payments or contributions in respect of premiums under an insurance policy which another person took out wholly or partly for the employee's benefit, or

(b)to the employee's [F2spouse or civil partner] .

(3)Condition B is that the payments are attributable on a just and reasonable basis to the payments or contributions in respect of premiums.]

Textual Amendments

F2Words in s. 325A(2)(b) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 145

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