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QB 15/09

Income tax - insurance - personal sickness and accident insurance taken out by employee with employer paying the premiums on employee's behalf (WITHDRAWN)

QB 15/09 considers the income tax treatment of a personal sickness or accident insurance policy taken out by an employee where the premiums are paid by the employer.

This item has been withdrawn and replaced by QB 18/04, which has been published in the April 2018 Tax Information Bulletin.