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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 235

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Point in time view as at 17/07/2013.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 235 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

235Vehicles to which this Chapter appliesU.K.
This section has no associated Explanatory Notes

(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.

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