Health screening – see also Medical examinations Employee benefitsCommentary – Tax Reporter ¶419-100 ; Tax Reporter ¶437-900 HMRC Guidance – EIM21845 Employment income exemptionLegislation/Regulatory – ITEPA2003 s. 266(3), 267(2), 320B ; SI 2002/205 reg. 7 ; SI 2007/3537 Sch., para. 17
– see also Medical examinations Employee benefitsCommentary – Tax Reporter ¶419-100 ; Tax Reporter ¶437-900 HMRC Guidance – EIM21845 Employment income exemptionLegislation/Regulatory – ITEPA2003 s. 266(3), 267(2), 320B ; SI 2002/205 reg. 7 ; SI 2007/3537 Sch., para. 17