Section 319 ITEPA 2003

EIM21780 explains the tax consequences when an employer provides an employee with a mobile telephone.

In Section 319(2) ITEPA 2003 a mobile telephone is defined as ‘telephone apparatus’ which -

(1)is not physically connected to a land-line; and

(2)is not used only as a wireless extension to a telephone physically connected to a landline or anything that can be used to gain access to, or use, a public telecommunications system.

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