Expenditure relating to vehicles is excluded from the restriction on the right to deduct as authorised by this Decision where the vehicle falls into any of the following categories:

• the vehicle forms part of the taxable person's stock-in-trade in the exercise of his activity,

• the vehicle is used as a taxi,

• the vehicle is used for instruction by a driving school,

• the vehicle is used for hire or leasing,

• the vehicle is used by sales representatives.