Amendment of Part 5 of Schedule 3
7.—(1) In paragraph 9 of Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001 M1 for the words “by virtue of the Income Tax (Exemption of Minor Benefits) Regulations 2002 regulation 7 (exemption in respect of the provision of health screening and medical check-ups).” substitute “ by virtue of any provision of or under the Income Tax (Earnings and Pensions) Act 2003 which exempts from liability to income tax the provision by employers to employees of health screening and medical check-ups. ”.
(2) For the purposes of the amendment made by paragraph (1), disregard any limitation of provision under the 2003 Act by virtue of which an exemption is conditional on the benefit being made available to the employer's employees generally on similar terms.
Marginal Citations
M1S.I. 2001/1004. Paragraph 9 was inserted by the Social Security (Contributions) (Amendment No 6) Regulations 2007 (S.I. 2007/2091).