Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 6

Taxable benefits: cars, vans and related benefits

Supplementary

Minor definitions: equipment to enable a disabled person to use a car
172
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.