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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 319

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Version Superseded: 25/07/2003

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Point in time view as at 06/04/2003. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 319 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

319Mobile telephonesU.K.
This section has no associated Explanatory Notes

(1)No liability to income tax arises by virtue of 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 mobile telephone 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

(b)is not a cordless telephone or a telepoint telephone.

(3)For the purposes of subsection (2)—

  • cordless telephone” means telephone apparatus designed or adapted to provide a wireless extension to a telephone and used only as such an extension to a telephone which is physically connected to a land-line,

  • telephone apparatus” means wireless telegraphy apparatus designed or adapted for the purpose of transmitting and receiving spoken messages and connected to a public telecommunication system (as defined in section 9(1) of the Telecommunications Act 1984 (c. 12)), and

  • telepoint telephone” means telephone apparatus used for the purpose of a short-range radio communications service at frequencies between 864 and 868 megahertz (inclusive).

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