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Income Tax (Earnings and Pensions) Act 2003

Section 325: Overseas medical treatment

1369.This section derives from section 155(6) of ICTA. It originated as an ESC which was enacted in FA 1981. The exemption relates to the provision of medical treatment and the provision of insurance against the cost of medical treatment.

1370.As far as the first aspect is concerned, the exemption only applies where the provision of the medical treatment falls within benefits code. There is no exemption if the payment for the treatment is handled in such a way that chargeability arises as earnings.

1371.The same applies to the provision of insurance. It is only direct provision which is exempt, so it does not cover reimbursement of the employee’s premium for overseas medical insurance.

1372.The reference to in-patient treatment is applicable to the whole section. This is to clarify that the insurance may also provide cover for in-patient treatment.

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