<i>How is this a sensible remark? The app functions in exactly the same way as a taximeter, only the implementation is different.</i><p>You can read the judgement for more information, it&#x27;s pretty detailed.<p><i>A device for recording time and distance is not a device for calculating a fare based on time and distance, let alone one based on more than that, including the fare structure itself, a necessary component to the calculation. The language of the statute is quite clear. The essence of a taximeter for the purpose of section 11 is that the device must be for the calculation of the fare then to be charged, based on whatever inputs are appropriate. Such a device is not simply recording and transmitting some or all of the inputs to a calculation made elsewhere, or receiving the output, that is the calculated fare. The Smartphone is not a “thing designed or adapted for a particular functional purpose” namely calculating fares for the PHV; see the Shorter OED. It is not a taximeter. The Smartphone with its Driver’s App may be essential to enabling the calculation to take place but that does not make it a device for calculating fares.</i>