81 Emergency vehicles
Finance Act 2004 (2004 c 12) | Legislation

81  Emergency vehicles

(1)     In the Income Tax (Earnings and Pensions) Act 2003, after section 248 insert—

“248A Emergency vehicles

(1)     This section applies where—

(a)     an emergency vehicle is made available to a person employed in an emergency service for the person's private use,

(b)     the terms on which it is made available prohibit its private use otherwise than when the person is on call or engaged in on-call commuting, and

(c)     the person does not make private use of it otherwise than in such circumstances.

(2)     No liability to income tax arises by virtue of

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