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Legislation
Capital Allowances Act 2001

Crossheading Cars etc

  • Section 268A Meaning of “car” and “motor cycle”
  • Section 268B Electrically-propelled vehicles
  • Section 268C Terms relating to emissions
  • Section 268D Hire cars for disabled persons
  • Section 268E Meaning of “assigns”
  1. Cars etc
  2. Meaning of “car” and “motor cycle”

Section 268A | Meaning of “car” and “motor cycle” F1

From legislation.gov.uk

(1)In this Part “car” means a mechanically propelled road vehicle other than—

(a)a motor cycle,

(b)a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or

(c)a vehicle of a type not commonly used as a private vehicle and unsuitable for such use.

(2)In this Part “motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.

Notes

  1. F1

    Ss. 268A-268C and cross-heading inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 11 (with Sch. 11 paras. 30-32)

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