44Cars: accessories for the disabled
(1)At the end of section 168A(11) of the Taxes Act 1988 (mobile telephones not accessories for purpose of determining price of car) there shall be inserted “or equipment which falls within section 168AA”.
(2)After section 168A of the Taxes Act 1988 there shall be inserted—
“168AAEquipment to enable disabled person to use car
(1)Equipment falls within this section if it is designed solely for use by a chronically sick or disabled person.
(2)Equipment also falls within this section if—
(a)at the time when the car is first made available to the employee, the employee holds a disabled person’s badge, and
(b)the equipment is made available for use with the car because the equipment enables him to use the car in spite of the disability entitling him to hold the badge.
(3)In subsection (2) above “disabled person’s badge” means a badge—
(a)which is issued to a disabled person under section 21 of the Chronically Sick and Disabled Persons Act 1970 or section 14 of the [1978 c. 53.] [1970 c. 44.] Chronically Sick and Disabled Persons (Northern Ireland) Act 1978 (or which has effect as if so issued), and
(b)which is not required to be returned to the issuing authority under or by virtue of the section in question.
(4)Subsection (12) of section 168A applies for the purposes of this section as it applies for the purposes of that.”
(3)This section shall have effect for the year 1995-96 and subsequent years of assessment.