Capital Allowances Act 2001 section 81

Extended meaning of "car"

Section 81 defines what counts as a "car" for the purposes of the capital allowances rules in this Part of the Act.

• A "car" means any mechanically propelled road vehicle, including motorcycles
• Vehicles primarily designed to carry goods or burdens of any kind are excluded from the definition
• Vehicles of a type not commonly used as private vehicles, and unsuitable for such use, are also excluded
• The definition is deliberately broad to ensure the special capital allowances rules for cars apply widely