SCHEDULES

SCHEDULE 6 Taxation of Directors and Others in Respect of Cars

“EC certificate of conformity", “EC type-approval certificate" and “UK approval certificate"

5B

In this Schedule—

“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; and

“UK approval certificate” means a certificate issued under—

(a)

section 58(1) or (4) of the M1Road Traffic Act 1988, or

(b)

Article 31A(4) or (5) of the M2Road Traffic (Northern Ireland) Order 1981.