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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: equipment to enable a disabled person to use a car

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

From legislation.gov.uk

(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—

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