Capital Allowances Act 2001 section 268A

Meaning of "car" and "motor cycle"

Section 268A defines what counts as a "car" for the purposes of the capital allowances rules in this Part of the Act.

• A "car" is defined as a mechanically propelled road vehicle, but with specific exclusions
• Motor cycles are excluded from the definition of a car
• Vehicles primarily designed for carrying goods or burden of any description are excluded
• Vehicles of a type not commonly used as private vehicles, and unsuitable for such use, are also excluded