[319 Mobile telephones]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Telephones and computer equipment

[319  Mobile telephones]

[(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

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