In this Chapter—

• “car” and “van” have the same meaning as in Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits) (see section 115), except that for the purposes of sections 246 and 247 (transport for the disabled) any adaptation of a car for the employee’s special needs is to be disregarded,

• “ordinary commuting” has the same meaning as in section 338 (travel for necessary attendance) (see subsection (3)),

• “qualifying journey”, in relation to an employee, means the whole or part of a journey—

  1. a

     between the employee’s home and workplace,

  2. b

     between one workplace and another,

  in connection with the performance of the duties of the employment, and

• “workplace” and “permanent workplace” have the meaning given by section 339.