Amendment of the Social Security (Contributions) Regulations 20012.
(1)
Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 20013 is amended as follows.
(2)
In paragraph 1 for “8” substitute “9”.
(3)
After paragraph 8 add —
“9
A non-cash voucher providing for health screening or medical check-ups to the extent that no liability to income tax arises in the provision of such health screening or medical check-ups by virtue of the Income Tax (Exemption of Minor Benefits) Regulations 20024 regulation 7 (exemption in respect of the provision of health screening and medical check-ups).”