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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

  • Section 171 Minor definitions: general
  • Section 172 Minor definitions: equipment to enable a disabled person to use a car
  1. Supplementary
  2. Minor definitions: general

Section 171 | Minor definitions: general F1F2F3F4

From legislation.gov.uk

(1)In this Chapter—

(2)In this Chapter references to the date of first registration in relation to a car ... 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 ... 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).

Notes

  1. F1

    Words in s. 171(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 4(2) (with Sch. 4 paras. 16, 17)

  2. F2

    Words in s. 171(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 4(3) (with Sch. 4 paras. 16, 17)

  3. F3

    Words in s. 171(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 6(2)

  4. F4

    Words in s. 171(1) substituted (with effect in accordance with Sch. 18 para. 6(4) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 6(3)

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