{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-115",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-115.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/115",
  "kind": "section",
  "number": "115",
  "heading": "Meaning of “car” and “van”",
  "text": "(1) In this Chapter—\n“car” means a mechanically propelled road vehicle which is not—\n(a)a goods vehicle,\n(b)a motor cycle,\n(c)an invalid carriage, or\n(d)a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used;\n“van” means a mechanically propelled road vehicle which—\n(a)is a goods vehicle, and\n(b)has a design weight not exceeding 3,500 kilograms,\nand which is not a motor cycle.\n(2) For the purposes of subsection (1)—\n“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;\n“goods vehicle” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description;\n“invalid carriage” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52);\n“motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/115",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}