4 Exclusion of health-screening and medical check-ups
At the end of Part 3 of the Schedule to those Regulations (other benefits) add—

“17 Health-screening and medical check-ups
1 The provision of a health-screening assessment or medical check-up if—
(a) no liability to income tax would have arisen by virtue of section 320B of ITEPA 2003 if it had been provided in the course of the employee’s employment; and
2003 c. 1. Section 320B was inserted by section 55 of the Finance Act 2009 (c. 10).
(b) at least one health-screening assessment or medical check-up (as defined in that section) had been provided to the employee in the course of the employee’s employment.
2 A health-screening assessment or medical check-up that was provided during the tax year 2006-07, 2007-08 or 2008-09 shall be taken to satisfy the condition in sub-paragraph (1)(a) if it would have satisfied that condition if section 320B of ITEPA 2003 had had effect for the tax year concerned.”