Section 320B | Health-screening and medical check-ups ^F1

(1)No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.^F1

(2)Subsection (1) does not apply—^F1

(a)to more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, or^F1

(b)to more than one medical check-up so provided.^F1

(3)In this section—^F1

“health-screening assessment” means an assessment to identify employees who might be at particular risk of ill-health, and

“medical check-up” means a physical examination of the employee by a health professional for (and only for) determining the employee's state of health.