No liability to income tax arises in respect of the payment or reimbursement of expenses incurred by an employee in respect of the provision for the employee of a test or appliances of the kind mentioned in subsection (1) if conditions A and B are met.

Condition A is that the provision of the test or appliances is required by regulations made under the Health and Safety at Work etc. Act 1974.

Condition B is that tests and appliances of the kind mentioned in subsection (1) are made available generally to those employees of the employer in question for whom they are required to be provided by the regulations F3, whether by way of provision under subsection (1) or payment or reimbursement under subsection (1A).