Capital Allowances Act 1990

36 Definition of “motor car”, etc

(1) In this Part “motor car” means any mechanically propelled road vehicle other than—

(a) a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or

(b) a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used, or

(c) subject to subsections (2) and (4) below, a vehicle provided wholly or mainly for hire to, or for the carriage of, members of the public in the ordinary course of a trade.

(2) Subsection (1)(c) applies to a vehicle only if—

(a) the following conditions are satisfied—

(i) the number of consecutive days for which it is on hire to, or used for the carriage of, the same person will normally be less than 30; and

(ii) the total number of days for which it is on hire to, or used for the carriage of, the same person in any period of 12 months will normally be less than 90; or

(b) it is provided for hire to a person who will himself use it wholly or mainly for hire to, or the carriage of, members of the public in the ordinary course of a trade and in a manner complying with the conditions specified in paragraph (a) above.

(3) For the purposes of subsection (2) above persons who are connected with each other within the meaning of section 839 of the principal Act shall be treated as the same person.

(4) Subsection (2) above does not affect vehicles provided wholly or mainly for the use of persons in receipt of—

(a) a mobility allowance under the [1975 c. 14.] Social Security Act 1975 or the [1975 c. 15.] Social Security (Northern Ireland) Act 1975;

(b) a mobility supplement under a scheme made under the [1939 c. 82.] Personal Injuries (Emergency Provisions) Act 1939;

(c) a mobility supplement under an Order in Council made under section 12 of the [1977 c. 5.] Social Security (Miscellaneous Provisions) Act 1977; or

(d) any payment appearing to the Treasury to be of a similar kind and specified by them by order.

(5) The Treasury may by order increase or further increase the sums of money specified in sections 34 and 35.