Section 326A | Fees relating to monitoring schemes relating to vulnerable persons ^F1

(1)No liability to income tax arises by virtue of the payment or reimbursement of a fee in respect of —^F1F2

(a)an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007 (asp 14) (scheme to collate and disclose information about individuals working with vulnerable persons).^F1F3

(b)a fee paid by virtue of section 116A(4)(b) or (5)(b) of the Police Act 1997 (“the Police Act”) (fee for up-dating certificates);^F1F4

(c)a fee paid under—^F1F4

(i)section 113A(1)(b) of the Police Act (fee for criminal record certificates);^F1F4

(ii)section 113B(1)(b) of the Police Act (fee for enhanced criminal record certificates);^F1F4

(iii)iii)section 114(1)(b) of the Police Act (fee for criminal record certificates: Crown employment); or^F1F4

(iv)iv)section 116(1)(b) of the Police Act (fee for enhanced criminal record certificates: judicial appointments and Crown employment);^F1F4

where the application is made at the same time as an application under section 116A(4) or (5) of the Police Act for the certificate to be subject to up-date arrangements.

(2)The Treasury may by order amend subsection (1) so as—^F1F4

(a)to add to the fees covered by that subsection a fee of a specified kind payable in connection with a scheme for England and Wales or Northern Ireland which corresponds to the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007, or^F1F4

(b)to amend or remove a reference to a fee added under paragraph (a).^F1F4