Supplementary
171Minor definitions: general
(1)In this Chapter—
“business travel”, in relation to any employee, means travelling the expenses of which, if incurred and paid by the employee, would (if Chapter 2 of Part 4 did not apply) be deductible under sections 337 to 342, section 353 or under Chapter 5 of Part 5 (other than section 377);
“diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council;
“EC certificate of conformity” means a certificate of conformity issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended;
“EC type-approval certificate” means a type-approval certificate issued under any provision of the law of a Member State implementing Council Directive 70/156/EEC, as amended;
“relevant taxes” means any car tax, any value added tax, any customs or excise duty and any tax chargeable as if it were a customs duty;
“road fuel gas” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles;
“UK approval certificate” means a certificate issued under—
(a)section 58(1) or (4) of the Road Traffic Act 1988 (c. 52), or
(b)Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)).
(2)In this Chapter references to the date of first registration in relation to a car or van are to the date on which the vehicle was first registered under VERA 1994 or under corresponding legislation of any country or territory.
(3)In this Chapter references to the age of a car or a van at any time are to the interval between the date of first registration of the vehicle and that time.
(4)In this Chapter “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 (c. 44) or section 14 of the Chronically Sick and Disabled Persons (Northern Ireland) Act 1978 (c. 53), or has effect as if it had been issued under one of those provisions, and
(b)which is not required to be returned to the issuing authority under or by virtue of the provision referred to in paragraph (a).
172Minor definitions: equipment to enable a disabled person to use a car
(1)In section 125(2)(c) “equipment to enable a disabled person to use a car” means equipment—
(a)which is designed solely for use by a chronically sick or disabled person, or
(b)which is made available for use with the car because it enables a disabled employee to use the car in spite of the disability.
(2)In this section—
“disabled employee” means an employee who, at the time when the car is first made available to the employee, holds a disabled person’s badge, and
“the disability” means the disability entitling the disabled employee to hold the disabled person’s badge.