Part IIU.K. Machinery and Plant

Modifications etc. (not altering text)

C2Pt. II modified (19.9.1994) by Coal Industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 22; S.I. 1994/2189, art. 2, Sch.

C6Pt. 2 restricted (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 16

C9Pt. 2 modified (with application in accordance with Sch. 12 para. 11(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 12 para. 11(3)(b) (with Sch. 12 paras. 13, 14)

C10Pt. II applied (with modifications) (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 89(1)

C11Pt. II modified (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 110

C12Pt. II applied (with modifications) (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 94(4) (with s. 102)

Chapter IIIU.K. Expensive Motor Cars

36 Definition of “motor car", etc.U.K.

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

(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 to be so used, or

(c)subject to subsections (2) and (4) below, a vehicle provided wholly or mainly for hire to, or for the carriage of, members of the public in the ordinary course of a trade.

(2)Subsection (1)(c) applies to a vehicle only if—

(a)the following conditions are satisfied—

(i)the number of consecutive days for which it is on hire to, or used for the carriage of, the same person will normally be less than 30; and

(ii)the total number of days for which it is on hire to, or used for the carriage of, the same person in any period of 12 months will normally be less than 90; or

(b)it is provided for hire to a person who will himself use it wholly or mainly for hire to, or the carriage of, members of the public in the ordinary course of a trade and in a manner complying with the conditions specified in paragraph (a) above.

(3)For the purposes of subsection (2) above persons who are connected with each other within the meaning of section 839 of the principal Act shall be treated as the same person.

(4)Subsection (2) above does not affect vehicles provided wholly or mainly for the use of persons in receipt of—

(a)[F1a disability living allowance under the [F2Social Security Contributions and Benefits Act 1992][F3or the [F4Social Security Contributions and Benefits (Northern Ireland) Act 1992]]by virtue of entitlement to the mobility component]. . . ;

(b)a mobility supplement under a scheme made under the M1Personal Injuries (Emergency Provisions) Act 1939;

(c)a mobility supplement under an Order in Council made under section 12 of the M2Social Security (Miscellaneous Provisions) Act 1977; or

(d)any payment appearing to the Treasury to be of a similar kind and specified by them by order.

(5)The Treasury may by order increase or further increase the sums of money specified in sections 34 and 35.

Textual Amendments

F3Words in s. 36(4)(a) inserted (6.4.1992) by S.I. 1991/2874, art. 6(3)(a); S.R. 1992/94, art. 2.

Marginal Citations