[F1Health-screening and medical check-upsU.K.
Textual Amendments
F1S. 320B and cross-heading inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(4)
320BHealth-screening and medical check-upsU.K.
(1)No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.
(2)Subsection (1) does not apply—
(a)to more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, or
(b)to more than one medical check-up so provided.
(3)In this section—
“health-screening assessment” means an assessment to identify employees who might be at particular risk of ill-health, and
“medical check-up” means a physical examination of the employee by a health professional for (and only for) determining the employee's state of health.]