Section 646 | Former miners etc: coal and allowances in lieu of coal

(1)No liability to income tax arises on—

(a)the provision of coal or smokeless fuel—

(i)to a former colliery worker, or

(ii)to the widow or widower or surviving civil partner of a former colliery worker, or^F1

(b)any allowance paid to such a person in lieu of such provision,

if the condition in subsection (2) is met.

(2)That condition is that the amount of coal or fuel provided or in respect of which the allowance is paid does not substantially exceed the amount reasonably required for personal use.

(3)That condition is assumed to be met unless the contrary is shown.

(4)In this section “former colliery worker” means—

(a)any person who has ceased to be employed as a coal miner, or

(b)any other person who has ceased to be employed at or about a colliery otherwise than in clerical, administrative or technical work.