– see also Medical examinations

Employee benefits

Commentary – Tax Reporter ¶419-100 ; Tax Reporter ¶437-900
HMRC Guidance – EIM21845

Employment income exemption

Legislation/Regulatory – ITEPA2003 s. 266(3), 267(2), 320B ; SI 2002/205 reg. 7 ; SI 2007/3537 Sch., para. 17