Section 115 Meaning of “car” and “van”
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;
- (a)
“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.
- (a)
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.
Notes on Chapter 6
Modifications
- C1
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
- C2
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10