Citation and commencement

1. —(1) These Regulations may be cited as the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2009 and shall come into force on 1st December 2009.

(2) These Regulations have effect for the tax year 2006-07 and subsequent tax years.

Amendment of the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007

2.The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007( 2 ) are amended as follows.

Excluded benefits

3. For regulation 3(2)(a) of those Regulations (“qualifying person”) substitute—

“ (a) in the case of the benefits described in the following paragraphs of the Schedule, the employee: paragraph 2 (accommodation provided for performance of duties – employees), paragraph 16 (equipment for disabled employees) and paragraph 17 (health-screening and medical check-ups), ” .

Exclusion of health-screening and medical check-ups

4. At the end of Part 3 of the Schedule to those Regulations (other benefits) add—

“ Health-screening and medical check-ups

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 ( 3 ) 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. ”