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Status:
Point in time view as at 22/07/2020.
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.

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[319Mobile telephonesU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises by virtue of section 62 (general definition of earnings) or Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of one mobile telephone for an employee 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 used only as a wireless extension to a telephone which is physically connected to a land-line,
or any thing which may be used in such apparatus for the purpose of gaining access to, or using, a public electronic communications service.
(3)In this section the reference to the provision of a mobile telephone includes a reference to the provision, together with the mobile telephone provided, of access to, or the use of, a public electronic communications service by means of one mobile telephone number.
(4)For the purposes of subsection (2) “telephone apparatus” means wireless telegraphy apparatus designed or adapted for the primary purpose of transmitting and receiving spoken messages and used in connection with a public electronic communications service.]
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