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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Expenditure on vehicles

  • Section 94D Expenditure on vehicles
  • Section 94E Excluded vehicles
  • Section 94F The appropriate mileage amount
  • Section 94G Definitions of types of vehicle
  1. Expenditure on vehicles
  2. Definitions of types of vehicle

Section 94G | Definitions of types of vehicle

From legislation.gov.uk

(1)This section applies for the purposes of sections 94D to 94F (and this section).

(2)“Car” means a mechanically propelled road vehicle which is not—

(a)a goods vehicle,

(b)a motor cycle,

(c)an invalid carriage, or

(d)a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used.

(3)“Goods vehicle” means a mechanically propelled road vehicle which—

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

(b)is not a motor cycle.

(4)“Motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.

(5)For the purposes of this section “invalid carriage” has the meaning given by section 185(1) of the Road Traffic Act 1988.

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