Finance Act 2009
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
55 Exemption of benefit consisting of health-screening or medical check-up
(1) Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows. (2) In section 266(3) (exemption of non-cash vouchers for exempt benefits), omit the “or” at the end of paragraph (e) and insert at the end or (g) section 320B (health screening and medical check-ups). (3) In section 267(2) (exemption of credit-tokens used for exempt benefits), omit the “and” at the end of paragraph (g) and insert at the end and (i) section 320B (health screening and medical check-ups). (4) After section 320A insert— Health-screening and medical check-ups Health-screening and medical check-ups 320B (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. (2) Subsection (1) does not apply— (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 (b) to more than one medical check-up so provided. (3) In this section— “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. (5) The amendments made by this section have effect for the tax year 2009-10 and subsequent tax years.
55 Exemption of benefit consisting of health-screening or medical check-up
(1) Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows. (2) In section 266(3) (exemption of non-cash vouchers for exempt benefits), omit the “or” at the end of paragraph (e) and insert at the end or (g) section 320B (health screening and medical check-ups). (3) In section 267(2) (exemption of credit-tokens used for exempt benefits), omit the “and” at the end of paragraph (g) and insert at the end and (i) section 320B (health screening and medical check-ups). (4) After section 320A insert— Health-screening and medical check-ups Health-screening and medical check-ups 320B (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. (2) Subsection (1) does not apply— (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 (b) to more than one medical check-up so provided. (3) In this section— “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. (5) The amendments made by this section have effect for the tax year 2009-10 and subsequent tax years.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.