Income Tax (Earnings and Pensions) Act 2003 section 171

Minor definitions: general

Section 171 provides a set of key definitions used throughout the company car and car fuel benefit rules in Chapter 6 of Part 3.

• It defines "business travel" as journeys whose costs would be tax-deductible if the employee paid for them personally, and sets out the meaning of fuel-related terms including "diesel" and "road fuel gas".
• It explains what counts as an "EC certificate of conformity", an "EC type-approval certificate", and a "UK approval certificate" for the purposes of identifying a car's CO₂ emissions and other characteristics.
• It defines the "date of first registration" of a car as the date it was first registered under the Vehicle Excise and Registration Act 1994 (or equivalent legislation in any other country or territory), and the "age" of a car as the time that has elapsed since that date.
• It defines a "disabled person's badge" as one issued under the Chronically Sick and Disabled Persons Act 1970 (or the equivalent Northern Ireland legislation) that has not been required to be returned to the issuing authority.