Part 3U.K.Employment income: earnings and benefits etc. treated as earnings

Chapter 6U.K.Taxable benefits: cars, vans and related benefits

SupplementaryU.K.

171Minor definitions: generalU.K.

(1)In this Chapter—

(2)In this Chapter references to the date of first registration in relation to a car F1... are to the date on which the vehicle was first registered under VERA 1994 or under corresponding legislation of any country or territory.

(3)In this Chapter references to the age of a car F2... at any time are to the interval between the date of first registration of the vehicle and that time.

(4)In this Chapter “disabled person’s badge” means a badge—

(a)which is issued to a disabled person under section 21 of the Chronically Sick and Disabled Persons Act 1970 (c. 44) or section 14 of the Chronically Sick and Disabled Persons (Northern Ireland) Act 1978 (c. 53), or has effect as if it had been issued under one of those provisions, and

(b)which is not required to be returned to the issuing authority under or by virtue of the provision referred to in paragraph (a).

Textual Amendments

F1Words in s. 171(2) repealed (with effect in accordance with Sch. 42 Pt. 2(9) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)

F2Words in s. 171(3) repealed (with effect in accordance with Sch. 42 Pt. 2(9) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)