As noted at ¶415-100, a vehicle is not treated as a car for tax purposes if it falls within the definition of ‘goods vehicle’.

The meaning of ‘goods vehicle’ is given as ‘a vehicle of a construction primarily suited for the conveyance of goods or burden of any description’ (ITEPA 2003, s. 115(2)). (The concept has existed for many years, but the terminology of ‘goods vehicle’ was first introduced for these purposes in 2003.)

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