2.—(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 2001(1) 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 2002(2) regulation 7 (exemption in respect of the provision of health screening and medical check-ups).”
S.I. 2002/205: amended by S.I. 2003/1434, S.I. 2004/3087 and S.I. 2007/2090.