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Income Tax (Earnings and Pensions) Act 2003

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This is the original version (as it was originally enacted).

115Meaning of “car” and “van”
This section has no associated Explanatory Notes

(1)In this Chapter—

  • “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;

  • “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.

(2)For the purposes of subsection (1)—

  • “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;

  • “goods vehicle” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description;

  • “invalid carriage” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52);

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

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