Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 320C
Recommended medical treatment
Section 320C provides a tax exemption for employer-funded medical treatment that is recommended through occupational health services to help an employee return to work after illness or injury, subject to a £500 annual limit and certain conditions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.