[248A Emergency vehicles]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[248A  Emergency vehicles]

[(1)     This section applies where—

(a)     an emergency vehicle is made available to a person employed in an emergency service [mainly for use for the person's business travel],

(b)     the terms on which it is made available prohibit its private use otherwise than when the person is on call or . . . 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

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