Capital Allowances Act 2001

81 Extended meaning of “car”U.K.
This section has no associated Explanatory Notes

In this Part “car” means a mechanically propelled road vehicle other than one—

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

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

References to a car accordingly include a motor cycle.