3A

Subsection (2) needs to be read with section 125A (security features not to be regarded as accessories).

125ASecurity 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).