Section 115 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “car” and “van”

Meaning of “car” and “van” 115 1 In this Chapter— “ car ” means a mechanically propelled road vehicle which is not—

a goods vehicle, a motor cycle, an invalid carriage, or a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used; “ van ” means a mechanically propelled road vehicle which—

is a goods vehicle, and has a design weight not exceeding 3,500 kilograms, and which is not a motor cycle.

2 For the purposes of subsection (1)— “ design weight ” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden; “ goods vehicle ” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description; “ invalid carriage ” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52); “ motor cycle ” has the meaning given by section 185(1) of the Road Traffic Act 1988.