Part 2

Income tax, corporation tax and capital gains tax

Exemptions and reliefs

Employment income: exemption for fees relating to monitoring schemes
39
1
In Chapter 11 of Part 4 of ITEPA 2003 (employment income: miscellaneous exemptions), after section 326 insert—

Monitoring schemes

Fees relating to monitoring schemes relating to vulnerable persons
326A
1
No liability to income tax arises by virtue of the payment or reimbursement of a fee in respect of an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007 (asp 14) (scheme to collate and disclose information about individuals working with vulnerable persons).
2
The Treasury may by order amend subsection (1) so as—
a
to add to the fees covered by that subsection a fee of a specified kind payable in connection with a scheme for England and Wales or Northern Ireland which corresponds to the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007, or
b
to amend or remove a reference to a fee added under paragraph (a).
2
The amendment made by this section has effect for the tax year 2010-11 and subsequent tax years.