4. At the end of Part 3 of the Schedule to those Regulations (other benefits) add—
17.—(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(1) 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.”
2003 c. 1. Section 320B was inserted by section 55 of the Finance Act 2009 (c. 10).