Related Commentary  Related HMRC Manuals

248A(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 personʼs 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.

248A(2)  No liability to income tax arises by virtue of Chapter 6 or 10 of Part 3 (taxable benefits: cars, vans etc. and residual liability to charge) in respect of the benefit.

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