Section 172 — Income Tax (Earnings and Pensions) Act 2003: Minor definitions: equipment to enable a disabled person to use a car

Minor definitions: equipment to enable a disabled person to use a car 172 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.