In this Part -

"car" means a mechanically propelled road vehicle designed, constructed or adapted for the carriage of the driver or the driver and one or more other persons, other than -(a) a motor-cycle (within the meaning of section 121),(b) an official vehicle,(c) a van (within the meaning of section 121A) where an employee is required by the employer to use the van in the performance of the duties of his or her office or employment, or(d) a vehicle, other than a van, of a type not commonly used as a private vehicle and unsuitable to be so used;

"disabled person’s parking permit" means a permit granted in accordance with Article 43 of the Road Traffic (Traffic and Parking) Regulations 1997 (S.I. No. 182 of 1997);

"emoluments" means emoluments to which Chapter 4 of Part 42 applies;

"employee" has the same meaning as it has for the purposes of the PAYE Regulations;