# Capital Allowances Act 2001, Section 268A: Meaning of “car” and “motor cycle”


(1) In this Part “car” means a mechanically propelled road vehicle other than—
(a) a motor cycle,
(b) a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or
(c) a vehicle of a type not commonly used as a private vehicle and unsuitable for such use.
(2) In this Part “motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/268A (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-268A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.