# The Income Tax (Replacement Cars) Regulations 1994, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“paragraph 8” means paragraph 8 of Schedule 6;
“replaced car” means a car normally available to the employee but which for a period of less than 30 days is not available to him;
“replacement car” means a car made available to the employee in order to replace the replaced car for the whole or part of the period during which the replaced car is not available to the employee;
“Schedule 6” means Schedule 6 to the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1994/778/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.