Income Tax (Monitoring Schemes Relating to Vulnerable Persons) Order 2013 comes into force

Implementation date: 10 June 2013

The order amends the Income Tax (Earnings and Pensions) Act 2003 to provide for an exemption from income tax for a benefit that arises when an employer pays for a Disclosure and Barring Service updating certificate, criminal record certificate or enhanced criminal record certificate in specified circumstances. The order can be viewed on the UK legislation website.