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Income Tax (Earnings and Pensions) Act 2003

Section 235: Vehicles to which this Chapter applies

961.This section defines the vehicles to which this Chapter applies. The section derives from paragraph 3 of Schedule 12AA to ICTA.

962.Subsection (1) simply names the types of vehicle within the Chapter.

963.Subsections (4) and (5) contain definitions of the meanings of “motor cycle” and “cycle” that refer to the Road Traffic Act 1988. When this Act was published as a draft Bill for consultation it included an expanded version of this section in which those definitions were reproduced in full. If either of the Road Traffic Act 1988 definitions were to change then, assuming the policy is to keep the definitions aligned, an amendment to the rewritten legislation would be required to maintain that alignment. That would have to be done by way of primary legislation, for which it might be difficult to find parliamentary time. That is an undesirable side effect of the expanded definitions. The Act therefore reverts to definitions that refer to the Road Traffic Act 1988.

964.As at February 2003, the definition of “motor cycle” in section 185(1) of the Road Traffic Act 1988 is as follows:

“motor cycle” means a mechanically propelled vehicle, not being an invalid carriage, with less than four wheels and the weight of which unladen does not exceed 410 kilograms;

965.and the definition of “cycle” in section 192 of that Act is as follows:

“cycle” means a bicycle, a tricycle or a cycle having four or more wheels, not being in any case a motor vehicle.

966.Subsection (6) contains some additional definitions of terms used in subsection (3).

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