Section 319 | Mobile telephones
From legislation.gov.uk
5 changed paragraphs, shown in place.
Amended
(1)No liability to income tax arises by virtue of section 62 (general definition of earnings) or Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision for an employee or a member of the employee’s family or household of a one mobile telephone for an employee without any transfer of property in it.
(2)In this section “mobile telephone” means telephone apparatus which—
(a)is not physically connected to a land-line, and
Amended
(b)is not used only as a cordless wireless extension to a telephone or which is physically connected to a telepoint telephone.land-line,
Inserted
or any thing which may be used in such apparatus for the purpose of gaining access to, or using, a public electronic communications service.
Amended
(3)For In this section the purposes reference to the provision of subsection (2)—a mobile telephone includes a reference to the provision, together with the mobile telephone provided, of access to, or the use of, a public electronic communications service by means of one mobile telephone number.
Inserted
(4)For the purposes of subsection (2) “telephone apparatus” means wireless telegraphy apparatus designed or adapted for the primary purpose of transmitting and receiving spoken messages and used in connection with a public electronic communications service.