[326A Fees relating to monitoring schemes relating to vulnerable persons]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Monitoring schemes]

[326A  Fees relating to monitoring schemes relating to vulnerable persons]

[(1)     No liability to income tax arises by virtue of the payment or reimbursement of a fee in respect of[—]

[(a)]     an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007 (asp 14) (scheme to collate and disclose information about

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