Section 235 — Income Tax (Earnings and Pensions) Act 2003: Vehicles to which this Chapter applies

Vehicles to which this Chapter applies 235 1 This Chapter applies to cars, vans, motor cycles and cycles. 2 “ Car ” means a mechanically propelled road vehicle which is not—

a a goods vehicle, b a motor cycle, or c a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used. 3 “ Van ” means a mechanically propelled road vehicle which—

a is a goods vehicle, and b has a design weight not exceeding 3,500 kilograms, and which is not a motor cycle. 4 “ Motor cycle ” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52). 5 “ Cycle ” has the meaning given by section 192(1) of that Act.

6 In this section— “ 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.