Part 4Employment income: exemptions
Chapter 3Exemptions: other transport, travel and subsistence
244Cycles and cyclist’s safety equipment
1
F1No liability to income tax arises in respect of the provision for an employee of a cycle or cyclist’s safety equipment if conditions A to C are met.
2
Condition A is that there is no transfer of the property in the cycle or equipment in question.
3
Condition B is that the employee uses the cycle or equipment in question mainly for qualifying journeys.
4
Condition C is that cycles are available generally to employees of the employer concerned or, as the case may be, cyclist’s safety equipment is so available to them.
5
In this section “cycle” has the meaning given by section 192(1) of the Road Traffic Act 1988 (c. 52), and “cyclist” has a corresponding meaning.