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(1)If the provider intends the asset to be used solely to improve personal physical security, but there is another use for the asset which is incidental to improving personal physical security, that other use shall be ignored in construing section 50(7) above.
(2)The fact that an asset or service improves the personal physical security of any member of the employee’s family or household, as well as that of the employee, shall not prevent section 50(2) or (3) above from applying.
(3)In sections 50 and 51 above and this section—
(a)references to an asset do not include references to a car, a ship or an aircraft,
(b)references to an asset or service do not include references to a dwelling, grounds appurtenant to a dwelling, or living accommodation,
(c)references to an asset include references to equipment and a structure (such as a wall),
(d)references to an employee are to a person who holds an employment, and
(e)references to an employment include references to an office.
(4)For the purposes of sections 50 and 51 above and this section in their application to an asset, it is immaterial whether or not the asset becomes affixed to land (whether constituting a dwelling or otherwise).
(5)For the purposes of sections 50 and 51 above and this section in their application to an asset, it is immaterial whether or not the employee is or becomes entitled to the property in the asset or (in the case of a fixture) an estate or interest in the land concerned.
(6)Sections 50 and 51 above and this section apply where expenditure is incurred on or after 6th April 1989 in or towards bearing a cost or in reimbursing expenses (as the case may be).
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