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Capital Allowances Act 2001

Capital Allowances Act 2001 s 268A

s 268A Meaning of “car” and “motor cycle”

(1) In this Part “ car ” means a mechanically propelled road vehicle other than— (a) a motor cycle, (b) a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or (c) a vehicle of a type not commonly used as a private vehicle and unsuitable for such use. (2) In this Part “ motor cycle ” has the meaning given by section 185(1) of the Road Traffic Act 1988.

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