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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Eye tests and special corrective appliances is up to date with all changes known to be in force on or before 28 August 2024. 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.
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Textual Amendments
F1S. 320A and cross-heading inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 62(5) of the amending Act) by Finance Act 2006 (c. 25), s. 62(2)
(1)No liability to income tax arises in respect of the provision for an employee of—
(a)an eye and eyesight test, or
(b)special corrective appliances that an eye and eyesight test shows are necessary,
if conditions A and B are met.
(2)Condition A is that the provision of the test or appliances is required by regulations made under the Health and Safety at Work etc. Act 1974.
(3)Condition B is that tests and appliances of the kind mentioned in subsection (1) are made available generally to those employees of the employer in question for whom they are required to be provided by the regulations.]
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