- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)ITEPA 2003 is amended as follows.
(2)In section 125 (meaning of “accessory” and related terms) after subsection (3) insert—
“(3A)Subsection (2) needs to be read with section 125A (security features not to be regarded as accessories).”
(3)After that section insert—
(1)This section applies where a car made available to an employee has a relevant security feature.
(2)The relevant security feature is not an accessory for the purposes of this Chapter if it is provided in order to meet a threat to the employee’s personal physical security which arises wholly or mainly because of the nature of the employee’s employment.
(3)In this section “relevant security feature” means—
(a)armour designed to protect the car’s occupants from explosions or gunfire,
(b)bullet-resistant glass,
(c)any modification to the car’s fuel tank designed to protect the tank’s contents from explosions or gunfire (including by making the tank self-sealing), and
(d)any modification made to the car in consequence of anything which is a relevant security feature by virtue of paragraph (a), (b) or (c).
(4)The Treasury may by regulations amend the definition of “relevant security feature” in subsection (3).”
(4)In Part 2 of Schedule 1 (index of defined expressions), in the entry for “accessory”, in the second column for “section 125(2)” substitute “sections 125(2) and 125A(2)”.
(5)The amendments made by this section have effect for the tax year 2011-12 and subsequent tax years.
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