Part 4Employment income: exemptions
Chapter 2Exemptions: mileage allowances and passenger payments
Supplementary
235Vehicles to which this Chapter applies
1
This Chapter applies to cars, vans, motor cycles and cycles.
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 (c. 52).
5
“Cycle” has the meaning given by section 192(1) of that Act.
6
In this section—
“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.