Section CX 34 — Income Tax Act 2007: Meaning of emergency call

CX 34 Meaning of emergency call Emergency call means a visit that an employee is required to make, to which all the following apply: (a) the employee makes the visit from their home in the course of their employment; and (b) the purpose of the visit is to provide— (i) essential services relating to the operation of the plant or machinery of the employer, or of their client or customer; or (ii) essential services relating to the maintenance of services provided by a local authority or a public authority; or (iii) essential services relating to the carrying on of a business for the supply of energy or fuel to the public; or (iv) emergency services relating to the health or safety of any person; and (c) the employer, their client or customer, or a member of the public requests the services; and (d) except when paragraph (b)(iv) applies, the services are required to be performed between the hours of 6.00 pm and 6.00 am on days other than a Saturday, Sunday, or statutory public holiday, and at any time on other days. Defined in this Act: business , emergency call , employee , employer , employment , local authority , public authority Compare: 2004 No 35 s CX 28