Court of Appeal.

Judgment delivered 19 November 1987.

Car tax – Chargeable vehicle – Pick-up truck with space behind driver’s seat fitted with side windows – Space not designed for or reasonably capable of carrying passengers – Whether truck was chargeable vehicle – Car Tax Act 1983, sec. 2(1)(c)(ii).

  This was an appeal by the Commissioners of Customs and Excise against a decision of Nolan J. ([1987] BTC 8,070) that the Nissan One Ton King Cab Pickup Truck, which had a space behind the driver’s seat intended for carrying luggage or tools with security was not chargeable to car tax.

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