PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER IIF2EMPLOYEES EARNING £8,500 OR MORE AND DIRECTORS
Annotations:
Amendments (Textual)
General supplementary provisions
F1168AA Equipment to enable disabled person to use car.
1
Equipment falls within this section if it is designed solely for use by a chronically sick or disabled person.
2
Equipment also falls within this section if—
a
at the time when the car is first made available to the employee, the employee holds a disabled person’s badge, and
b
the equipment is made available for use with the car because the equipment enables him to use the car in spite of the disability entitling him to hold the badge.
3
In subsection (2) above “disabled person’s badge” means a badge—
a
b
which is not required to be returned to the issuing authority under or by virtue of the section in question.
4
Subsection (12) of section 168A applies for the purposes of this section as it applies for the purposes of that.
Pt. 5 Ch. 2 heading substituted by Finance Act 1989 (c. 26), s. 53(2)(a)