Related Commentary  Related CasesRelated HMRC Manuals

115(1)  In this Chapter–

“car” means a mechanically propelled road vehicle which is not–

(a)a goods vehicle,

(b)a motor cycle,

(c)an invalid carriage, or

(d)a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used;

“van” means a mechanically propelled road vehicle which–

(a)is a goods vehicle, and

(b)has a design weight not exceeding 3,500 kilograms,

and which is not a motor cycle.

115(2)  For the purposes of subsection (1)–

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