Section 172 Minor definitions: equipment to enable a disabled person to use a car
(1)
In section 125(2)(c) “equipment to enable a disabled person to use a car” means equipment—
(a)
which is designed solely for use by a chronically sick or disabled person, or
(b)
which is made available for use with the car because it enables a disabled employee to use the car in spite of the disability.
(2)
In this section—
“disabled employee” means an employee who, at the time when the car is first made available to the employee, holds a disabled person’s badge, and
“the disability” means the disability entitling the disabled employee to hold the disabled person’s badge.
Notes on Chapter 6
Modifications
- C1
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
- C2
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10