171 Minor definitions: general
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Supplementary

171  Minor definitions: general

(1)     In this Chapter—

“business travel”, in relation to any employee, means travelling the expenses of which, if incurred and paid by the employee, would (if Chapter 2 of Part 4 did not apply) be deductible under sections 337 to 342, section 353 or under Chapter 5 of Part 5 (other than section 377);

“diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council;

[“EC certificate of conformity” means a certificate of conformity within the meaning of—

(a)     Council Directive 70/156/EEC,

(b)     Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007, or

(c)     Regulation (EU) 2018/858 of the European Parliament and of the

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