Chwilio Deddfwriaeth

Income Tax (Earnings and Pensions) Act 2003

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Overseas medical treatment

325Overseas medical treatment

(1)No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of—

(a)providing an employee with medical treatment outside the United Kingdom where the need for it arises while the employee is outside the United Kingdom for the purpose of performing the duties of the employment, or

(b)providing an employee with insurance against the cost of providing such treatment.

(2)For the purposes of this section—

(a)“medical treatment” includes all procedures for diagnosing or treating any physical or mental illness, infirmity or defect, and

(b)providing a person with medical treatment includes providing for the person to be an in-patient so that such treatment can be given.

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