Related Commentary  Related HMRC Manuals

57(1)  In section 56 “car” means a mechanically propelled road vehicle other than–

(za)a motor cycle (within the meaning of section 185(1) of the Road Traffic Act 1988),

(a)a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or

(b)a vehicle of a type not commonly used as a private vehicle and unsuitable for such use.

57(1A)  In section 56

“a car that has low CO2 emissions” has the same meaning as in section 104AA of CAA 2001 (special rate expenditure: main rate car);

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.