Section 57 | Car ... hire: supplementary

(1)In section 56 “car ...” means a mechanically propelled road vehicle other than ...—

(za)a motor cycle (within the meaning of section 185(1) of the Road Traffic Act 1988),

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

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

(1A)In section 56—

“ a car that has low CO2 emissions ” has the same meaning as in section 104AA of CAA 2001 (special rate expenditure: main rate car);

“ electrically propelled ” has the meaning given in section 268B of that Act.

(2)In section 56 “a qualifying hire car ...” means a car ... which—

(a)is hired under a hire-purchase agreement ... under which there is no option to purchase,

(b)is hired under a hire-purchase agreement under which there is an option to purchase exercisable on the payment of a sum equal to not more than 1% of the retail price of the car ... when new, or

(c)Repealed

(d)is leased under a long-funding lease (within the meaning of section 70G of CAA 2001).

(3)For this purpose “hire-purchase agreement” has the meaning given by section 1129 of CTA 2010.

(6)In this section ... “new” means unused and not second-hand.