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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 171

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Version Superseded: 01/09/2020

Status:

Point in time view as at 22/07/2020. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 171 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

171Minor definitions: generalU.K.
This section has no associated Explanatory Notes

(1)In this Chapter—

  • business travel”, in relation to any employee, means travelling the expenses of which, if incurred and paid by the employee, would (if Chapter 2 of Part 4 did not apply) be deductible under sections 337 to 342, section 353 or under Chapter 5 of Part 5 (other than section 377);

  • diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council;

  • EC certificate of conformity” means a certificate of conformity [F1within the meaning of Council Directive 70/156/EEC or Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007] ;

  • EC type-approval certificate” means a type-approval certificate issued under any provision of the law of a Member State implementing [F2Council Directive 70/156/EEC or an EC type-approval certificate within the meaning of Council Directive 2007/46/EC] ;

  • relevant taxes” means any car tax, any value added tax, any customs or excise duty and any tax chargeable as if it were a customs duty;

  • road fuel gas” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles;

  • UK approval certificate” means a certificate issued under—

    (a)

    section 58(1) or (4) of the Road Traffic Act 1988 (c. 52), or

    (b)

    Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)).

(2)In this Chapter references to the date of first registration in relation to a car F3... 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 F4... 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(1) substituted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(11)(a)

F2Words in s. 171(1) substituted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(11)(b)

F3Words 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)

F4Words 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)

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