For expenditure incurred on or after 1/6 April 2009, the capital allowances treatment is determined by the car's carbon dioxide emissions (CA23535).

Meaning of ‘car’

For PMA purposes a car is a mechanically propelled vehicle other than:

a motor cycle

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

a vehicle of a type which is not commonly used as a private vehicle and is not suitable for use as a private vehicle.

Treat a car that is capable of being used as a private vehicle as a car for PMA purposes no matter how the taxpayer actually uses it (Roberts v Granada TV Rental Ltd 46TC295).

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