Section 10: Any benefit to an employee for a payment by his employer to a
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
10. Any benefit to an employee for a payment by his employer to a
scheme approved by the Director-General to provide against medical expenses
for the employee or his dependants and which is an allowable deduction under
section 22 or 61, as the case may be.