Part 4Employment income: exemptions
Chapter 11Miscellaneous exemptions
Telephones and computer equipment
319Mobile telephones
(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 F1used in connection with a public electronic communications service, 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).