The Income Tax (Recommended Medical Treatment) Regulations 2014

JurisdictionUK Non-devolved
CitationSI 2014/3227
Year2014

2014No. 3227

INCOME TAX

The Income Tax (Recommended Medical Treatment) Regulations 2014

9thDecember2014

10thDecember2014

1stJanuary2015

The Treasury make the following Regulations in exercise of the powers conferred by section 320C(3)(c), (4) and (7) of the Income Tax (Earnings and Pensions) Act 2003( 1).

Citation and commencement

1. These Regulations may be cited as the Income Tax (Recommended Medical Treatment) Regulations 2014 and come into force on 1st January 2015.

Interpretation

2. In these Regulations "health care professional" means-

(a) a registered medical practitioner;(b) a registered nurse; or(c) an occupational therapist, physiotherapist or psychologist registered with a regulatory body established by an Order in Council under section 60 of the Health Act 1999( 2) (regulation of health professions, social workers, other care workers etc.).

Specified requirements for purposes of section 320C of the Income Tax (Earnings and Pensions) Act 2003

3. The requirements set out in regulations 4 and 5 are the other specified requirements that a recommendation for medical treatment is required to meet for the purpose of section 320C of the Income Tax (Earnings and Pensions) Act 2003.

Qualifying period of absence

4. (1) A recommendation for medical treatment can only be given after the employee has been-

(a) assessed by a health care...

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