Section 115(1) ITEPA 2003

A vehicle of this sort normally has:

a front passenger cab that contains a second row of seats and is capable of seating about 4 passengers, plus the driver

four doors capable of being opened independently, whether the rear doors are hinged at the front or the rear (two door versions are normally accepted to be vans) and

an uncovered pick-up area behind the passenger cab.

There is nothing about these vehicles that renders them unsuitable for private use, so they will not come within the exception outlined at EIM23125 onwards.

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