The capital allowances legislation contains numerous definitions in relation to cars.


For detailed consideration of the definition of ‘car’, see ¶200-020.

Legislation: CAA 2001, s. 268A(1)

Main rate car

The concept of ‘main rate car’ is critical for determining the manner in which allowances are given and is considered in detail at ¶200-100.

Legislation: CAA 2001, s. 104AA

Motor cycle

The definition of ‘motor cycle’ is given by reference to the Road Traffic Act 1988, s. 185(1): see ¶200-020.

Legislation: CAA 2001, s. 268A(2)

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