4.—(1) Section 171(1) of the Income Tax (Earnings and Pensions) Act 2003 M1 (minor definitions: general) is amended as follows.
(2) For the definition of “EC certificate of conformity”, substitute—
““EC certificate of conformity” means a certificate of conformity within the meaning of—
(a)Council Directive 70/156/EEC,
(b)Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007, or
(c)Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles;”.
(3) For the definition of “EC type-approval certificate”, substitute—
““EC type-approval certificate” means—
(a)a type-approval certificate issued under any provision of the law of a Member State implementing Council Directive 70/156/EEC,
(b)an EC type-approval certificate within the meaning of Council Directive 2007/46/EC, or
(c)an EU type-approval certificate within the meaning of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles;”.
Commencement Information
I1Sch. 6 para. 4 in force at 1.9.2020, see reg. 1(b)
Marginal Citations
M12003 c.1. Relevant substitutions were made by section 48 of the Finance Act 2018 (c.3).