Section 125A — Income Tax (Earnings and Pensions) Act 2003: Security features not to be regarded as accessories

Security features not to be regarded as accessories 125A 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).