Part 2 Plant and machinery allowances
Chapter 20 Supplementary provisions
F1Cars etc
268AMeaning of “car” and “motor cycle”
(1)
In this Part “car” means a mechanically propelled road vehicle other than—
(a)
a motor cycle,
(b)
a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or
(c)
a vehicle of a type not commonly used as a private vehicle and unsuitable for such use.
(2)
In this Part “motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.