Modifications etc. (not altering text)
C1Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)
Textual Amendments
F1S. 320D and cross-heading inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 20(4)(7)
(1)No liability to income tax arises in respect of the provision for an employee of an influenza vaccination if the provision is not made pursuant to relevant salary sacrifice arrangements.
(2)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 an influenza vaccination if the payment or reimbursement is not made pursuant to relevant salary sacrifice arrangements.
(3)In this section “relevant salary sacrifice arrangements” means arrangements (whenever made, whether before or after the employment began) under which the employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of an influenza vaccination or the payment or reimbursement of the cost of such a vaccination.]