(a) In this section -
"business mileage for a year of assessment", in relation to a person, means the total number of whole kilometres travelled in the year in the course of business use by that person of a car or cars in respect of which this section applies in relation to that person;
"business use", in relation to a car in respect of which this section applies in relation to a person, means travelling in the car which that person is necessarily obliged to do in the performance of the duties of his or her employment;
"car" means any 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 (b) a van (within the meaning of section 121A), or (c) a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used;
"electric vehicle" means a vehicle that derives its motive power exclusively from an electric motor;
"employment" means an offi
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