Health-screening and medical check-ups17

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 20033 if it had been provided in the course of the employee’s employment; and

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.