Taxes Consolidation Act 1997 section 112A

Taxation of certain perquisites

Section 112A deals with the taxation of medical insurance and long-term care insurance premiums paid by an employer on behalf of an employee as a benefit-in-kind, and the corresponding charge on the employer to recover the benefit of tax relief at source.

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.