(1)A person holding any of the offices mentioned in subsection (2) below shall not be charged to tax under Schedule E in respect of—
(a)any transport or subsistence provided or made available by or on behalf of the Crown to the office-holder or any member of his family or household; or
(b)the payment or reimbursement by or on behalf of the Crown of any expenses incurred in connection with the provision of transport or subsistence to the office-holder or any member of his family or household.
(2)Those offices are—
(a)any office in Her Majesty’s Government in the United Kingdom, and
(b)any other office which is one of the offices and positions in respect of which salaries are payable under section 1 of the M1Ministerial and other Salaries Act 1975 (whether or not the person holding it is a person to whom a salary is paid or payable under the Act).
(3)Nothing in this section shall prevent a person from being chargeable to tax under Schedule E in respect of the benefit of a mobile telephone (within the meaning of section 159A).
(4)References in this section to a member of the family or household of an office-holder shall be construed in accordance with section 168(4).
(5)References in this section to the provision of transport to any person include references to the following—
(a)the provision or making available to that person of any car (whether with or without a driver);
(b)the provision of any fuel for a car provided or made available to that person;
(c)the provision of any other benefit in connection with a car provided or made available to that person.
(6)In this section—
“car” means any mechanically propelled road vehicle; and
“subsistence” includes food and drink and temporary living accommodation.]
Textual Amendments
F1S. 200AA inserted (with effect in accordance with s. 108(2) of the amending Act) by Finance Act 1996 (c. 8), s. 108(1)
Marginal Citations