(1) Section 118 of the Principal Act is amended by the insertion of the following subsections after subsection (5H):

"(5I)

(a) Subject to paragraph (b), subsection (1) shall not apply to expense incurred by the body corporate in or in connection with the provision for a director or employee of a qualifying medical check-up, where -

(i) qualifying medical check-ups are made available generally by the body corporate to all directors and employees of that body corporate, or

(ii) the director or employee is required by the terms of his or her office or employment to undergo the qualifying medical check-up.

(b) A director or employee shall not, by virtue of this subsection, be relieved from a charge to income tax under subsection (1) more than once in any year of assessment, unless subparagraph (ii) of paragraph (a) applies.

(c) In this subsection -

'medical practitioner' means a person who is registered in the register established under section 43 of the Medical Practitioners Act 2007;

'qualifying medical check-up' means a medical examination carried out by a medical practitioner to test a person's state of health.

(5J)