Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 319: Mobile telephones
1343.This section derives from section 155AA of ICTA, which excludes from section 154 of ICTA the benefit arising from the provision of a mobile telephone. It is no longer necessary to make any special mention of mobile phones provided in connection with a taxable car, van or exempt heavy goods vehicle, as benefits provided in connection with such vehicles are adequately covered by section 239. Accordingly section 155AA(3) has not been rewritten. See Note 35 in Annex 2.