Income Tax (Earnings and Pensions) Act 2003

172Minor definitions: equipment to enable a disabled person to use a carU.K.
This adran has no associated Nodiadau Esboniadol

(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.