4 Amendments to the Social Security (Contributions) Regulations 2001
In Part 8 (travelling, relocation and other expenses and allowances of the employment) after paragraph 14 (overseas medical treatment) insert—

“Recommended medical treatment
14A A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).”

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