SCHEDULES
F1F1F2SCHEDULE 12AA MILEAGE ALLOWANCES: INTERPRETATION
Sch. 12AA inserted (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), s. 57(2), Sch. 12 Pt. 1
3Qualifying vehicles
1
“Qualifying vehicle” means a car, van, motor cycle or cycle.
2
“Car” means a mechanically propelled road vehicle which is not—
a
a goods vehicle,
b
a motor cycle, or
c
a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used.
3
“Van” means a mechanically propelled road vehicle which—
a
is a goods vehicle, and
b
has a design weight not exceeding 3,500 kilograms,
and which is not a motor cycle.
4
“Motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.
5
“Cycle” has the meaning given by section 192(1) of that Act.
6
In this paragraph—
“design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden; and
“goods vehicle” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description.
Sch. 12AA repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 117, Sch. 8 Pt. 1 (with Sch. 7)