Textual Amendments
F1Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
Valid from 28/07/2000
5A(1)Sub-paragraph (2) below applies where—
(a)paragraph 3 above (car with CO2 emissions figure) applies to the car,
(b)the car has automatic transmission,
(c)at any time in the year when the car is available to the employee, he holds a disabled person’s badge, and
(d)by reason of his disability he must, if he wants to drive a car, drive a car that has automatic transmission.
For this purpose the car is not at any time available to the employee by reason only of its being made available to a member of his family or household.
(2)If the applicable CO2 figure for the car (“the relevant car”) is more than it would have been if the car had been an equivalent manual car, paragraph 3 above shall have effect as if the applicable CO2 emissions figure in relation to the relevant car were the same as that in relation to an equivalent manual car.
(3)For this purpose “an equivalent manual car” means a car that—
(a)is first registered at or about the same time as the relevant car, and
(b)does not have automatic transmission, but otherwise is the closest variant available of the make and model of the relevant car.
(4)For the purposes of this paragraph a car has automatic transmission if—
(a)the driver of the car is not provided with any means whereby he may vary the gear ratio between the engine and the road wheels independently of the accelerator and the brakes, or
(b)he is provided with such means, but they do not include a clutch pedal or lever that he may operate manually.
(5)In this paragraph—
“the applicable CO2 emissions figure” has the same meaning as in paragraph 3 above; and
“disabled person’s badge” has the meaning given in section 168AA(3).