Part 3Employment income: earnings and benefits etc. treated as earnings
C2C1Chapter 6Taxable benefits: cars, vans and related benefits
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
Cars: treatment of accessories
125AF1Security features not to be regarded as accessories
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).
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9